2013 (10) TMI 185

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.... AR PER : S S Kang Heard both sides. Common issue is involved, therefore, the appeals are being taken up together. 2. The appellants filed these appeals challenging the impugned order whereby demands of service tax are confirmed on the ground that the appellants provided service of mandap keeper. 3. The contention of the appellants is that the appellants are Charitable Trusts registered under ....

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....er the "mandap keeper service". As per the provisions of Sections 65(67) and 65(105) of the Finance Act, 'mandap keeper' means a person who allows temporary occupation of a mandap for a consideration for organizing any official, social or business function. 6. In the present case, even in reply to show cause notice, the appellants stated the facts that certain stalls are allotted to different per....