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    <title>2006 (2) TMI 4 - CESTAT - Mumbai</title>
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    <description>The Appellate Tribunal CESTAT - Mumbai ruled that renting out a hall for Drama purposes is not subject to Service Tax as a Mandap keeper. Drama performances are exempt, while social functions may be taxable. The case was remanded for verification of bills related to social functions and to ascertain the nature of functions for Service Tax purposes. Any penalty will be decided after the redetermination of Service Tax. The appeal was allowed.</description>
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    <pubDate>Tue, 07 Feb 2006 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=379</link>
      <description>The Appellate Tribunal CESTAT - Mumbai ruled that renting out a hall for Drama purposes is not subject to Service Tax as a Mandap keeper. Drama performances are exempt, while social functions may be taxable. The case was remanded for verification of bills related to social functions and to ascertain the nature of functions for Service Tax purposes. Any penalty will be decided after the redetermination of Service Tax. The appeal was allowed.</description>
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      <pubDate>Tue, 07 Feb 2006 00:00:00 +0530</pubDate>
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