https://www.taxtmi.com/caselaws?id=832 The Tribunal upheld the service tax demand on the appellants for providing services as Mandap Keeper, rejecting their exemption claim based on running a hotel. The Tribunal found that the appellants were renting out halls specifically for marriage and social functions, supported by separate booking records and terms and conditions. The demand was confirmed on the basis of allowing temporary occupation of a Mandap for functions, leading to the affirmation of the gross amount as cum-tax amount. The Tribunal upheld the impugned order, concluding that the appellants were indeed providing services as Mandap Keeper and disposing of the appeal accordingly. en-us Wed, 05 Jul 2006 00:00:00 +0530 Wed, 27 Jul 2016 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=832 The Tribunal upheld the service tax demand on the appellants for providing services as Mandap Keeper, rejecting their exemption claim based on running a hotel. The Tribunal found that the appellants were renting out halls specifically for marriage and social functions, supported by separate booking records and terms and conditions. The demand was confirmed on the basis of allowing temporary occupation of a Mandap for functions, leading to the affirmation of the gross amount as cum-tax amount. The Tribunal upheld the impugned order, concluding that the appellants were indeed providing services as Mandap Keeper and disposing of the appeal accordingly. Case-Laws Service Tax Wed, 05 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=832