2003 (8) TMI 1

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....her by way of rent or in the form of 'Padakanika' for organising any religious function is liable to charge under the Service Tax Act, 1944 (sic) [Finance Act, 1994], is an issue to be considered herein. 2. The Department has demanded the Service Tax, charged interest and imposed penalty on the ground that the hall premises owned by the Krishnapur Mutt is a Mandap under Section 65(22) of ....

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....stant case, the Mutt is not giving the hall for any official, social or business functions but only giving for religious functions and is also not charging any rent, but sometimes, the followers are giving the money as donation or 'Padakanika' to the Pontiff of the Mutt and hence, the activity undertaken is not a taxable activity and do not attract service tax. 5. According to the Departm....

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.... 'Padakanika' or some consideration for organising mainly religious functions such as marriages and Brahmopadeshas. It is very difficult to conceive the idea put forth by the Revenue that these functions couldn't be considered as religious functions but to be qualified as social functions. It is well settled position from the time immemorial that, marriage is sacred and sacrament as recognised und....