2013 (9) TMI 472

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..... rvice Tax on Mandap Keeper Service rendered in connection with marriages. Marriage as a social institution existed much before the religions came into being and, therefore, it was futile to argue that the marriage was a religious function. The law itself recognizes registered marriage as a legally valid form of marriage and there was no religious sanctity attached to such registered marriages. Order was set aside Revenue's appeal was allowed subject to the modification that the demand was sustainable only for the normal period of limitation - Needless to say the respondent was liable to pay interest on the Service Tax demand - Imposition of penalty was not warranted in the case - the Revenue was directed to re-compute the Service Tax .....

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..... he set aside the demand and allowed the appeal. Aggrieved of the same, the Revenue is before us. 3. The argument of the Revenue is that marriage is a social function' and not a religious function'. As regards the reliance placed on the Krishnapur Mutt case, the Revenue submits that in that case the Mandap was let out free of cost and, therefore, the ratio of the said decision does not apply. 4. Learned Superintendent (AR) appearing for the Revenue while reiterating the grounds adduced in the appeal memorandum placed reliance on the decision of this Tribunal in the case of Shree Gujarati Samaj Bhavan Vs. Commissioner of Central Excise, Bhopal - 2006 (4) STR 60 (Tri-Del), wherein it was held that marriage is a social function relying on .....

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..... o argue that the marriage is a religious function. The law itself recognizes registered marriage as a legally valid form of marriage and there is no religious sanctity attached to such registered marriages. Therefore, the mode of conducting the marriages either by following religious rituals or otherwise does not make marriage a religious function'. Therefore, following the decision of the Tribunal in the case of Shri Gujarati samaj Bhavan (supra), we hold that the marriage is a social function and not a religious function. 6.2 The explanation introduced by Finance Act, 2007 is only by way of abundant caution. Therefore, insertion of the explanation, in our view, does not affect the levy of Service Tax on Mandap Keeper Service rendered i .....

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