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TMI Blog2011 (11) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... he former the emphasis is on temporary occupation of Mandap, which is an immovable property under the control of Mandap keeper, by a client for consideration for organising any official, social or business function alongwith other facilities like lighting, providing of furniture, fixture, catering etc. in the latter the emphasis is on preparing a premises chosen by the customer for official, business or social function by providing furniture, fixtures, Pandal, floor coverings lighting and light fittings etc. In the present case, temporary occupation of guest house & garden was being allowed to the customers along with other facilities for organising marriage functions. Since marriage function is a social function thus, the appellant's activ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts on which their service tax liability alongwith education cess would be Rs. 3,47,937/- they have not paid any tax. On this basis, a show cause notice dated 16/2/06 was issued to the appellant for recovery of non-paid service tax amounting to Rs. 3,47,937/- alongwith interest and also for imposition of penalty on them under Sections 76, 77 and 78 of the Finance Act, 1994. The show cause notice was adjudicated by the Deputy Commissioner vide order-in-original dated 8/3/07 by which - (a) service tax demand as made in the show cause notice was confirmed alongwith interest; and (b) penalty were imposed on the appellant under Sections 76, 77 and 78 of the Finance Act, 1994. 1.1 The appellant filed an appeal before the Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al No. ST/638/07 against the part of Commissioner (Appeals)'s order holding that even during period to 1/6/07, the marriage was a social function and providing the service in relation to use of Mandap or providing Pandal or Shamiana service for marriage functions was taxable even during the period prior to 1/6/07. 2. Heard both the sides. 2.1 Shri S. Yadav, Advocate, the learned Counsel for the appellant, pleaded that, the appellant were providing light fittings, floor coverings, Pandal or Shamiana on their premises to their clients for organising marriage functions, that these activities of the appellant were covered by the definition of service provided by Pandal or Shamiana contractors, as defined under Section 65(105)(zzw) readwith Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntal Representative, assailed the impugned order dropping the service tax demand for the period prior to 10/9/04 by reiterating the grounds of appeal in the Revenue's appeal and emphasised that since appellant who owned Heera Panna Guest House and Tiranga Garden, were renting out these premises to their clients for marriage functions, where they were also providing the furniture, light fittings, Pandal etc., their activity has to be classified as service in relation to use of Mandap, as defined under Section 65(105)(m) of Finance Act, 1994 read with Section 65(66) and 65(67) ibid, that even during the period prior to 1/6/07 the marriage function is to be treated as a social function and not a religious function, that in this regard, he reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs, floor covering therein laid down for organising any official, social or business function." "Mandap Keeper means a person who allows temporary occupations of a Mandap for a consideration for organising any official, social or business function.'' 4.1 Thus, a Mandap is an immovable property and the Mandap Keeper is a person who owns such an immovable property and allows its temporary occupation to his customers for a consideration for organising official, social or business function. From the definition of Mandap, it is also clear that during occupation of premises by the client/customers of the Mandap Keeper, the Mandap Keeper may also provide furniture, fixtures, light fittings, floor covering and may also provide catering services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ap keeper, by a client for consideration for organising any official, social or business function alongwith other facilities like lighting, providing of furniture, fixture, catering etc. in the latter the emphasis is on preparing a premises chosen by the customer for official, business or social function by providing furniture, fixtures, Pandal, floor coverings lighting and light fittings etc. 7. In the present case, the appellant owned Heera Panna Guest House and Tiranga Garden, whose temporary occupation was being allowed to the customers for organising marriage functions and for this purpose, besides permitting temporary occupations of the premises they were also providing furnitures, fixtures, lighting, catering etc. In our view, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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