https://www.taxtmi.com/caselaws?id=622 Letting out municipal halls and stadiums for consideration for social, official and business functions fell within the taxable service of mandap keeper because the definition covered temporary occupation of immovable property, including fixtures, for organising such functions; the service tax demand was therefore sustained. Penalty under Section 76 was set aside because Section 80 relief applied: the assessee, a statutory municipal body, acted under a bona fide belief that no tax was payable, and this constituted reasonable cause for the non-payment rather than deliberate evasion. en-us Tue, 28 Feb 2006 00:00:00 +0530 Tue, 01 Jul 2008 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=622 Letting out municipal halls and stadiums for consideration for social, official and business functions fell within the taxable service of mandap keeper because the definition covered temporary occupation of immovable property, including fixtures, for organising such functions; the service tax demand was therefore sustained. Penalty under Section 76 was set aside because Section 80 relief applied: the assessee, a statutory municipal body, acted under a bona fide belief that no tax was payable, and this constituted reasonable cause for the non-payment rather than deliberate evasion. Case-Laws Service Tax Tue, 28 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=622