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2016 (12) TMI 932 - AT - Service TaxMandap keeper service - appellant provided temporary occupation of their etc. and catering services to their members for a consideration on the occasion of official, social or business functions exclusively hosted by their members - Held that: - The primary condition for the services to be termed as “Mandap Keeper” services as per the definition of “Mandap Keeper” in section 56(90) of the Act is the existence of a client which is absent in the instant case. Mutuality of interest exists between the appellant and their members and no commercial transaction takes place while temporarily providing property to their members or their guests, as the property belongs to the members collectively who formed the club to serve them mutually which acts as their agent. The members pay for use of the property and the receipt and expenditure of the club is incurred by the members alone and not by any third person - the appellant were not rendering taxable services of “Mandap Keeper” in terms of the section 65 of the Act at the material time and therefore, cannot be charged to service tax - appeal dismissed - decided against Revenue.
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