https://www.taxtmi.com/caselaws?id=371399 The case involved the liability of service tax on charges for letting out an auditorium for cultural performances, categorized under "Mandap Keeper Service." The Tribunal determined that renting out an auditorium for cultural events constitutes Mandap Keeper Service, attracting service tax liability. Cultural events were deemed as social functions, falling within the scope of the service tax. Despite the liability, as there was no intention to evade payment, penalties were waived, and the demand was limited to the normal period. The appeal was partly allowed based on these findings. en-us Wed, 14 Nov 2018 00:00:00 +0530 Tue, 04 Dec 2018 08:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371399 The case involved the liability of service tax on charges for letting out an auditorium for cultural performances, categorized under "Mandap Keeper Service." The Tribunal determined that renting out an auditorium for cultural events constitutes Mandap Keeper Service, attracting service tax liability. Cultural events were deemed as social functions, falling within the scope of the service tax. Despite the liability, as there was no intention to evade payment, penalties were waived, and the demand was limited to the normal period. The appeal was partly allowed based on these findings. Case-Laws Service Tax Wed, 14 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371399