https://www.taxtmi.com/caselaws?id=75 Mandap keeper services were treated as a tax on the service rendered, not as a tax on land, building or land tenure, so the levy was said not to fall within Entries 18 or 49 of List II. Where the mandap keeper also provided catering, the tax was characterised as a levy on the service provided rather than on the supply of food or drink, and was said not to fall within Entry 54 of List II. The Supreme Court condoned delay, granted leave, and expedited hearing in the appeal arising from the Madras High Court judgment. en-us Fri, 12 Apr 2002 00:00:00 +0530 Thu, 03 Jul 2008 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75 Mandap keeper services were treated as a tax on the service rendered, not as a tax on land, building or land tenure, so the levy was said not to fall within Entries 18 or 49 of List II. Where the mandap keeper also provided catering, the tax was characterised as a levy on the service provided rather than on the supply of food or drink, and was said not to fall within Entry 54 of List II. The Supreme Court condoned delay, granted leave, and expedited hearing in the appeal arising from the Madras High Court judgment. Case-Laws Service Tax Fri, 12 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75