Service Tax Rules, 1994 and other provisions related to Kalyana
Mandapams and Mandap-Keepers to be intra vires of the Constitution of India.
The appellant ... elsewhere
in the State of Tamil Nadu. The owners of Kalyana Mandapams/Mandap-Keepers let
out mandapas/premises to the clients. In addition to letting
modification, rectification or upgradetion of any working system of any organization; (22) "mandap" means any immovable property as defined in section 3 of the Transfer ... consideration for organizing any official, social or business function; (23) "mandap keeper" means a person who allows temporary occupation of a mandap for consideration
available for a few hours for
the purpose of utilisation as a mandap, whether with or without other
services, would itself be a service ... Kalyana Mandapam Association (supra)
where the mere making available of a mandap with or without other
services was itself regarded as a service exigible
praying inter alia declaration that the petitioner club is not a mandap keeper within the meaning of Chapter V of the Finance ... supposed to pay service tax for using the space as mandap as per requirement of the members. It is governed by its own Memorandum
Cell , 2006 (3) STR 311.
Though it was a case where „mandap‟ facilities were
provided by the club to its members and the question ... this case is also
squarely applicable, as going by the definitions of
mandap, mandap keeper and the taxable service, in
this case the facility
amendment of the aforesaid Act the services rendered by 'mandap keeper' providing mandap to the clients were brought under exigibility to the Service ... service" means any service provided............(p) to a client by a mandap keeper in relation to the use of a mandap in any manner
Supreme Court on imposition of service tax on Kalyan Mandapam or
Mandap keepers who provided furniture, fixtures, floor coverage etc
for organizing social or business ... service‖ was
defined as any service provided to a client by a mandap keeper in
relation to use of mandap in any manner, including facilities
deed Exhibit 5 dated 8.11.1977. In 1965,
construction of the Durga Mandap took place on the
leasehold property. During 1969-1970, shop rooms
were constructed ... religious
endowment. In 1973, it is said that a Puja Mandap
was constructed. On 28.5.1974 as per Ex.A, printed
annual report for the years
service tax in respect of management, maintenance
and repair services and mandap keeper services provided by it.
2. The appellant is a public limited company ... provide services
CEAC 25/2017 Page 1 of 26
such as Mandap Keeper services, Health Club Spa services, Beauty Parlour
services, Rent-a-Cab services
Cell , 2006 (3) STR 311. Though it was a case where „mandap‟
facilities were provided by the club to its members and the question ... this case is also squarely
applicable, as going by the definitions of mandap, mandap
keeper and the taxable service, in this case the facility
