9911796707
TMI BlogMandap KeeperX X X X Extracts X X X X X X X X Extracts X X X X ..... son, in relation to such use and also the services, if any, provided or to be provided as a caterer; Who is the receiver of service Upto 15-5-2008 - A Client W.e.f. 16-5-2008 - Any Person Who is the provider of service Mandap Keeper (a person) Meaning of Mandap - 65(66) "mandap" means any immovable property as defined in section 3 of the Transfer of Property Act, 1882 and incl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... social or business function [section 65(67)]. Whether hotels / restaurants letting out their halls, rooms etc. for social, official or business functions fall within the definition of "mandap" and allowing temporary occupation of halls, rooms etc by such hotels / restaurants for organizing any official, social or business function is liable to service tax under "mandap keeper service" [section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... music programme or competitions are social functions and allowing temporary occupation of a hall for a consideration for organizing such functions are liable to service tax under Mandap Keeper Service [section 65(105)(m)]. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
