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TMI Blog2009 (10) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... and maintenance, utensils cleaning, garden cleaning, etc., undertaken by the appellant would not fall under the category of ‘Mandap Keeper Service’. Held that- issue debatable as service rendered as caterer also included under definition of Mandap keeper. Prima facie case not made out for complete waiver. Pre-deposit of Rs.1 lakh directed. - ST/652/2009 - 1560/2009 - Dated:- 27-10-2009 - S/Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Chartered Accountant appearing for the applicant submits that the amount which has been charged is collected by them for cleaning activity after mandap has been vacated. It is the submission that the activities like toilet cleaning and maintenance, utensils cleaning, garden cleaning, etc., undertaken by the appellant would not fall under the category of 'Mandap Keeper Service'. 4. The lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the activities of cleaning the mandap (as enumerated by the learned Chartered Accountant) is debatable, in view of the fact that definition of taxable services provided to a client, by a mandap keeper in relation to the use of man dap includes words "in any manner including the facilities provided to the client in relation to such use and also the services, if any," rendered as a catere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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