https://www.taxtmi.com/caselaws?id=272326 The Tribunal allowed the appeal, granting the appellant a refund of the wrongly collected Service Tax with interest. It held that the appellant, as the service receiver who paid the tax, was entitled to claim the refund, contrary to the Commissioner's decision that only the Mandap Keeper could claim it. The Tribunal also recognized that the occupation of Mandap for marriage purposes fell under the category of 'Social Function,' making it non-taxable during the relevant period. en-us Tue, 14 Jul 2015 00:00:00 +0530 Sat, 05 Mar 2016 10:44:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272326 The Tribunal allowed the appeal, granting the appellant a refund of the wrongly collected Service Tax with interest. It held that the appellant, as the service receiver who paid the tax, was entitled to claim the refund, contrary to the Commissioner's decision that only the Mandap Keeper could claim it. The Tribunal also recognized that the occupation of Mandap for marriage purposes fell under the category of 'Social Function,' making it non-taxable during the relevant period. Case-Laws Service Tax Tue, 14 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272326