clients. In addition to letting out the Kalyana Mandaps,
the Mandap Keepers also provide other facilities such as catering, electricity, water etc.
to their clients ... cover method and manner of decorating and organising the mandap. The
mandap-keeper provides the customer with advice as to what should be the quantum
consideration for organizing any official, social or business function; (23) "mandap keeper" means a person who allows temporary occupation of a mandap for consideration ... passage for travel by air; (m) to a client, by a mandap keeper in relation to the use of a mandap in any manner including
apart from the service of allowing temporary
occupation of a mandap. A mandap keeper, apart from the proper
maintenance of mandap, also provides the necessary ... Page No.34 of 39
and organizing the mandap and the mandap keeper also provides the
customer with advice as to what should
contended before this Court that providing 'mandap' by a club as a 'mandap keeper' cannot be the usual course of business ... function by constructing a 'mandap' the club cannot be called as 'mandap keeper' because the club is allowing his own member
case is whether going by the definition of 'Mandap' and 'Mandap keeper' of the said Act the petitioner/club ... case is also squarely applicable, as going by the definitions of mandap, mandap keeper and the taxable service, in this case the facility
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 ... defined as any service provided to a client by a mandap keeper in
relation to use of mandap in any manner, including facilities provided
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 ... Mandap Keeping and Management,
Maintenance and Repair Services. The appellant has supported the non-
payment of service tax for Mandap Keeper Services by Notification
mandap keeper to a client, shall be the gross amount charged by such keeper from the client for the use of mandap including the facilities
M/S.Ags Entertainment Private Limited vs Union Of India on 26 June, 2013
Bench
business function."
Section 65(20) defined the term "mandap keeper". It is as under:
"Mandap-keeper means a person who allows ... mandap keeper to a client, shall be the gross amount charged by such keeper from the client for the use of mandap including the facilities
