https://www.taxtmi.com/caselaws?id=105 Receipt of Padakanika for use of a hall mainly for religious functions was treated as donation, not rent for social or commercial use. On that basis, the hall user was not regarded as a taxable Mandap Keeper under the Finance Act, 1994, because the amounts were not received for taxable social-function services. The contention that marriages and Brahmobadesams constituted social functions attracting service tax was rejected, and the service tax demand was held unsustainable. en-us Tue, 05 Aug 2003 00:00:00 +0530 Thu, 03 Jul 2008 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105 Receipt of Padakanika for use of a hall mainly for religious functions was treated as donation, not rent for social or commercial use. On that basis, the hall user was not regarded as a taxable Mandap Keeper under the Finance Act, 1994, because the amounts were not received for taxable social-function services. The contention that marriages and Brahmobadesams constituted social functions attracting service tax was rejected, and the service tax demand was held unsustainable. Case-Laws Service Tax Tue, 05 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105