2003 (8) TMI 1 - AT - Service Tax

Service Tax Mandap Keeper Religious functions which are considered as sanctified and sacrament under Hindu Law

Summary

The Appellate Tribunal CESTAT, Bangalore ruled that charging 'Padakanika' for religious functions like marriages is not taxable under the Service Tax Act, 1994. The tribunal dismissed the appeal filed by the Revenue, upholding the decision that the activity undertaken is not a taxable activity.