2006 (6) TMI 470

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..... he appellant. 3. The appellant filed this appeal challenging the order passed by the Commissioner (Appeals) whereby the imposition of Service Tax in respect of the Mandap Keeper was upheld. 4. The only contention of the appellant in this appeal is that they were providing the place for religious ceremony such as marriage. The contention is that marriage is religious ceremony, therefore, impo .....

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..... se. As the Tribunal after considering that Krishna Mutt is a religious place and marriage ceremony are organized in the Mutt and without any consideration, therefore, is not covered under the scope of Mandap Keeper. The ratio of the decision is not applicable on the facts of the present case. The Revenue also relied upon the decision of Hon ble Supreme Court in the case of Tamil Nadu Kalyana Manda .....

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..... e the Hon ble Supreme Court was in respect of the liability of Service Tax as Mandap Keeper on Kalyana Mandapams and Mundapams, which is providing place for conducting marriages and the Hon ble Court held that service tax is leviable as Mandapams as Mandap Keeper. The reliance of the appellant in the case of Krishnapur Mutt (supra) will also not help the case of the appellant, as in that case th .....

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