2006 (2) TMI 4 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT - Mumbai ruled that renting out a hall for Drama purposes is not covered under the Service Tax levy for Mandap keeper. Drama performances in the hall cannot be taxed, but social functions may be taxable. The case was remanded to the original authority to verify bills for social functions and determine the nature of functions for Service Tax levy. Penalty, if required, will be determined after redetermining the Service Tax. Appeal allowed.