Payment of service tax by M/s. Jehangir Art Gallery under the category of ‘Mandap Keeper’

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....lery situated at 161-D, MG Road, Mumbai, are providing facilities to artists/painters/sculptors to exhibit their works of art in their premises on payment of scheduled rent. They are not directly carrying out any sale of art pieces from the gallery. They claim that their establishment is a private trust and the entry to the gallery is freely open to the public. Their basic objective is to promote ....

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.... marriages, parties, conferences, shows etc., are covered under the definition of a Mandap Keeper. It was further clarified that programmes of dance, drama and music are social functions and letting out of a hall for holding these programmes is liable to service tax under the category of Mandap Keeper. 4. The exhibition of art and artifacts do not fall under any of the categories mentioned in Boa....