TaxTMI 
TaxTMI 
2006 (2) TMI 45
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....reby the demand of Service Tax is confirmed and penalty under Section 76 of the Finance Act has been imposed. 2. The appellants are a Municipal Corporation. During the period 1997 to 2002, the appellants provided service of 'Mandap Keeper' which is chargeable to service tax and had not paid the service tax in respect of the services provided by them. Show cause notice was issued to the appellan....
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....he activities undertaken by India Trade Promotion Organisation are not covered under the definition of 'Mandap Keeper'. 4. The contention of the Revenue is that, Service Tax is leviable on the services provided by 'Mandap Keeper' and as per the definition under Section 65 of the Finance Act. 'Mandap' means any immovable property including fixtures let out for consideration for organizing any of....
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.... respect of the amount received for letting out stadiums, halls to organize various social and official functions for consideration. This fact is not denied by the appellants. The definition of covering the services of 'Mandap Keeper' is as under: "65. Definitions - In this Chapter, unless the context otherwise requires - (22) mandap' means any immovable property as defined in Section 3 of t....
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....functions. 6. We have gone through the facts of the case. In the case of India Trade Promotion Organisation, supra, in paragraph 8 of the judgment, it is held that the Trade Fairs are temporary markets and are not ceremony, therefore, are not covered under the scope of 'Mandap Keeper'. The facts of the present case are different. In the present case, it is admitted fact that the halls and stadi....