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TMI Blog2004 (10) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... 'Mandap Keeper' and to pay service tax. 3. After due process of adjudication, the impugned order has been passed. 4. On Appeal, it is contended that the Appellant relied upon the Hon'ble Supreme Court's judgment in Tamil Nadu Kalyana Mandapam Association v. UOI reported in 2004 (167) E.L.T. 3 (S.C.) = 136 Taxman 596 (SC) wherein their Lordships have fully described who a 'Mandap Keeper' is. Para 52 of the judgment reads as follows : "'Mandapkeeper' provides wide variety of services apart from services of allowing temporary occupation of Mandap. A Mandap keeper apart from proper maintenance of the mandap, also provides the necessary paraphernalia for holding such functions. Apart from providing the conditions and ambience whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alore] where it was held that marriages are religious functions and not social functions. The marriage functions conducted in the College Auditorium are not social functions as to entail levy of Service Tax. The Deputy Commissioner has arbitrarily held that marriages are only social functions as persons who do not follow any religion also get married. 7. I have examined the case records and submissions. The Appellant avers that they do not render any service or organise any function and accordingly come to a conclusion that when no service is done, service tax cannot be levied on them. Section 65 of the Finance Act, 1994 as amended defines 'Mandap' as any immovable property as defined in Section 3 of the Transfer of Property ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to the use of mandap in any manner including the facilities provided to the client in relation to such use and also the services, if any, rendered as a caterer'. The Appellant not merely owns the mandap but lets it out for a consideration for the temporary occupation of the mandap. An owner of a mandap need not transform himself literally as 'mandap keeper' in order to provide furniture, fittings, fixtures and floor coverings, and mere allowing temporary occupation of the mandap would amount to rendering of service. Providing the paraphernalia is an additional aspect which may take place or may not take place. 'Mandap' is an inclusive definition and it is not essential that a mandap keeper should compulsorily provide all these parapherna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be correct. Marriage (Nikah) in Islamic law is defined to be a contract which has for its object the procreation and the legalising of children. Marriage according to the Mahomedan law is not a sacrament but a civil contract. Hence it should attract all the incidents of contract as any other stipulated in the Contract Act - Mahmad Usaf Abasbhai Bidiwall v. Hurbanu Mansur Atar (1978) Maha. L.J. - 26. 13. Social function implies getting together of individuals. The Hon'ble Apex Court in Tamil Nadu Kalyana Mandapam Association v. UOI has observed that the word 'function' should not be put to any narrow interpretation so as to restrict its scope to only the so called celebration events or commemorative events. The word 'function' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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