https://www.taxtmi.com/caselaws?id=169 The case involved the interpretation of the term 'Mandap Keeper' under service tax law. The Commissioner held that letting out an auditorium for marriage functions constitutes rendering the service of a mandap keeper, making the entity liable for service tax. The Appellant's property was considered a mandap and subject to service tax for letting it out for social functions, including marriages. The Commissioner emphasized that religious marriages are also subject to service tax as they are considered social functions under the law. The decision upheld the levy of service tax on the Appellant for providing services related to marriage and social functions. en-us Mon, 11 Oct 2004 00:00:00 +0530 Tue, 01 Jul 2008 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169 The case involved the interpretation of the term 'Mandap Keeper' under service tax law. The Commissioner held that letting out an auditorium for marriage functions constitutes rendering the service of a mandap keeper, making the entity liable for service tax. The Appellant's property was considered a mandap and subject to service tax for letting it out for social functions, including marriages. The Commissioner emphasized that religious marriages are also subject to service tax as they are considered social functions under the law. The decision upheld the levy of service tax on the Appellant for providing services related to marriage and social functions. Case-Laws Service Tax Mon, 11 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169