2006 (7) TMI 50

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.... the Order-in-Appeal passed by the Commissioner (Appeals). In the present case, the demand of service tax was confirmed on the ground that the appellants are providing the service of Mandap keeper. 3. The contention of the appellants is that they are running a hotel and hotels are exempted from payment of service tax. The contention is that appellants are not giving the hall for organising soci....

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....enting out the hall for social functions. Therefore, they are providing service as Mandap Keeper. 5. We find that demand is confirmed on the ground that appellants are providing services of Mandap Keeper. As per the provisions of Finance Act, 'Mandap Keeper' means a person who allows temporary occupation of a Mandap for a consideration for organising any official, social or business function. T....