TMI Blog2007 (10) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per: S.L. Peeran, Member (J)]. -1. This appeal arises from Order- in-Appeal No. 16/2004 dated 6-2-2004 confirming Service Tax under the category of Mandap Keepers as defined under Section 65 of Finance Act. The appellant is a non-commercial auditorium, which is let-out on nominal charges for activities as defined under the category of Mandap Keepers. The appellants took the plea that although they are a Government Department they cannot be brought under the category of Mandap Keepers. Theirs was a non-commercial auditorium and was let-out for nominal charges for cultural activities only. However, the Commissioner (A) noted that there is no exemption granted to the appellants and the activity of letting-out the auditorium for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een upheld in the sited Final Order No. 720 and 721/2007 dated 29-6-2007. The findings recorded in Par 5 to 5.4 are reproduced herein below. 5. We have gone through the records of the case carefully. The first appellant rents out the Town Hail for the following purposes :- - Social drama and school functions - Mythological/Historical drama or Night programmes - Clubs/Associations and other commercial programmes - Public function - Kannada Film Shooting As regards the second appellant, the Kalamandir is hired out for cultural programmes like dance, drama and promotion of Kannada language. The learned Advocate vehemently argued that there is a distinction between 'cultural event' and 'social function'. According to him, in soc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndap can have various uses. We appreciate the argument of the learned Advocate that for bringing the services of Mandap Keeper into the Service Tax net, the purpose for which the Mandap has been given on rent is to be examined. A mandap may be given on rent for selling certain items or for an exhibition. By no stretch of imagination, these activities can come within the purview of official, social or business functions. Therefore, it is very necessary to examine the purpose for which the mandap is given on rent. In such circumstances, each case has to be examined on the basis of the facts at hand and it may not be correct to generalize. We have already enumerated in the present appeals, the purposes for which the Town Hall/Kalamandir are gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ught out the reasons for considering dance, drama, music etc. as social functions. The term 'social' means relating to a group of people or society. In all cultural functions, society is involved. We can do no better than reproduce Board's clarification with which we are in agreement. Query : Whether service tax is attracted in cases where premises and/or connected facilities are let out on rent to clubs and cultural organisations for the purposes of holding programmes relating to Dance, Drama and Music? Clarification :The answer lies in the affirmative. The contention that holding a dance, drama or music programme it is not a special function is not tenable. Culture is an inalienable element of a civilised society and is an int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities as defined under the Mandap Keepers are not being carried out by them. Despite several opportunities given to the appellants to establish their case, they have not come forward to discharge their onus on them. We find that in terms of the allegations made, the assessee is carrying on the activities of the Mandap Keepers and such an activity is akin to the activity carried out by the Town Hall, MCC, Mysore and Kalamandir, Department of Kannada and Culture, Government of Karnataka, as upheld by this Bench by Final Order No. 720 721/2007 dated 29-6-2007. The findings are reproduced above. The findings are clearly applicable to the facts of this case. Applying the ratio of this judgment, we find no merit in this case and we dismiss the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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