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2009 (9) TMI 561 - GUJARAT HIGH COURTMandap Keeper Service – The petitioners are companies registered under the provisions of the Companies Act, 1956. The main object of the petitioners is to encourage and promote the game of cricket and other different games and sports in the State of Gujarat and to provide facilities and infrastructure in connection with such games, sports and for other purpose. The petitioner club is having open lawn (space) and the said lawn of the club is provided for marriage ceremonies and other social functions to the members on charges. The service tax has been imposed upon the service rendered by the 'Mandap Keeper' to its clients. Held that – petitioners are members club and not proprietary club. Club not become Mandap Keeper if club space occupied by members or his family. Service tax cannot be imposed twice by demanding from person carrying business of Mandap Keeper and from members-club for using space as Mandap.
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