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2013 (9) TMI 472 - AT - Service TaxActivity Taxable OR Not - Mandap Keeper Services - Whether marriage is a religious function - The department was of the view that the said activity came under the purview of ‘Mandap Keeper Services - Held that:- The marriage was a social function and not a religious function - The mode of conducting the marriages either by following religious rituals or otherwise does not make marriage a ‘religious function' – Following Shri Gujarati samaj Bhavan Vs. Commissioner of Central Excise, Bhopal [2006 (6) TMI 470 - CESTAT NEW DELHI] - insertion of the explanation does not affect the levy of Service Tax on Mandap Keeper Service rendered in connection with marriages. Marriage as a social institution existed much before the religions came into being and, therefore, it was futile to argue that the marriage was a religious function. The law itself recognizes registered marriage as a legally valid form of marriage and there was no religious sanctity attached to such registered marriages. Order was set aside Revenue's appeal was allowed subject to the modification that the demand was sustainable only for the normal period of limitation - Needless to say the respondent was liable to pay interest on the Service Tax demand - Imposition of penalty was not warranted in the case - the Revenue was directed to re-compute the Service Tax demand - Since the appellant had not collected the Service Tax separately, the amount received shall be considered as cum tax and Service Tax amount be computed accordingly.
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