2005 (3) TMI 3

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ted:- 4-3-2005 - [Order (Oral)). - The respondents had rented their space for conducting trade fair/exhibition. The department wanted to levy service tax on the rental charges collected by them who were considered to be a "mandap keeper" within the meaning of this expression under Clause 67 of Section 65 of the Finance Act, 1994. Accordingly, a Show Cause Notice (SCN) was issued to the party, dem .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eceived for use of space for business activity. Admittedly, the respondents had rented out their premises to various agencies for trade fair/exhibition. Such trade fair/exhibition was a business activity distinguishable from "business function". According to Section 65(67) of the Finance A4 1994, "mandap keeper" means a person who allows temporary occupation of mandap for a consideration for orga .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... geable on their rental receipt. Ld. JDR has relied on the Supreme Court's judgment in Tamil Nadu Kalyana Mandapam Association v. UOI, 2004 (167) E.L.T. 3 (S.C.), wherein it was held that taxable service could include providing of premises on a temporary basis for organising any official, social or business function. This judgment of the apex court is not of any aid to the Revenue, inasmuch as it w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X