2005 (3) TMI 3

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....nted their space for conducting trade fair/exhibition. The department wanted to levy service tax on the rental charges collected by them who were considered to be a "mandap keeper" within the meaning of this expression under Clause 67 of Section 65 of the Finance Act, 1994. Accordingly, a Show Cause Notice (SCN) was issued to the party, demanding service tax on the above rental charges under Secti....

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....tedly, the respondents had rented out their premises to various agencies for trade fair/exhibition. Such trade fair/exhibition was a business activity distinguishable from "business function". According to Section 65(67) of the Finance A4 1994, "mandap keeper" means a person who allows temporary occupation of  mandap for a consideration for organising any official, social or business function....

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....ed on the Supreme Court's judgment in Tamil Nadu Kalyana Mandapam Association v. UOI, 2004 (167) E.L.T. 3 (S.C.), wherein it was held that taxable service could include providing of premises on a temporary basis for organising any official, social or business function. This judgment of the apex court is not of any aid to the Revenue, inasmuch as it was not held by the court that the providing ....