Customs, Excise and Gold Tribunal - Mumbai
Social Service League vs Commissioner Of Central Excise on 7 February, 2006
ORDER S.S. Sekhon, Member (T)
1. Heard both sides.
2. The issue in this case is whether renting out a hall for Drama purposes would be covered under the Service Tax levy as applicable to Mandap keeper.
3. After considering the material on record and submissions made on the definition of mandap keeper, we find that Drama performances being conducted in the hall/mandap cannot be covered under the levy of Service Tax as mandap keeper. However, we find that the lower authorities have come to a finding that the hall is being provided for 'drama and social functions' since the exact nature of this social functions is required to be established as they would appear to be covered under the levy of Service Tax as mandap keeper. The appeal is allowed after setting aside the order as remand to the original authority who should verify the bills renting out for social functions and determine the nature of functions and thereafter such bills which would determine only such functions/engagements held which would be covered under the definitions of Service Tax & recover the Service Tax thereon. The levy on rental from Dramas cannot be included the quantum of penalty if required to be imposed in the facts of this case is to be arrived at after the Service Tax is redetermined in above terms. Appeal allowed in above terms.
(Pronounced in Court)