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2011 (11) TMI 290 - CESTAT, NEW DELHIMandap Keeper – assessee owns Guest house & garden given on rent for marriage functions - registered for providing the taxable service of Pandal or Shamiana in Nov '04 – Revenue is of view that services provided by assessee were of Mandap Keeper service which were taxable since 1/7/97 – Held that:- By campaigning the definition of the service provided by Mandap keeper and Pandal or Shamiana contractor, it will be seen that while in the former the emphasis is on temporary occupation of Mandap, which is an immovable property under the control of Mandap keeper, by a client for consideration for organising any official, social or business function alongwith other facilities like lighting, providing of furniture, fixture, catering etc. in the latter the emphasis is on preparing a premises chosen by the customer for official, business or social function by providing furniture, fixtures, Pandal, floor coverings lighting and light fittings etc. In the present case, temporary occupation of guest house & garden was being allowed to the customers along with other facilities for organising marriage functions. Since marriage function is a social function thus, the appellant's activity was classifiable as service provided by Mandap keeper. Further, just because an explanation was added w.e.f. 1/6/07 that for the purpose of this clause, clarifying that the social function includes the marriage function also, it cannot be concluded that during the period prior to 1/6/07 the marriage function was not a social function. The explanation added w.e.f. 1/6/07 has to be treated as a clarificatory explanation only – Decided against the assessee.
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