2005 (3) TMI 3

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..... ibition to agencies is not business function it is business activity
[Order (Oral)). - The respondents had rented their space for conducting trade fair/exhibition. The department wanted to levy service tax on the rental charges collected by them who were considered to be a "mandap keeper" within the meaning of this expression under Clause 67 of Section 65 of the Finance Act, 1994. Accordingly, .....

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..... g that service tax is not leviable on rental charges received for use of space for business activity. Admittedly, the respondents had rented out their premises to various agencies for trade fair/exhibition. Such trade fair/exhibition was a business activity distinguishable from "business function". According to Section 65(67) of the Finance A4 1994, "mandap keeper" means a person who allows tempor .....

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..... Act, 1994 and, consequently, no service tax was chargeable on their rental receipt. Ld. JDR has relied on the Supreme Court's judgment in Tamil Nadu Kalyana Mandapam Association v. UOI, 2004 (167) E.L.T. 3 (S.C.), wherein it was held that taxable service could include providing of premises on a temporary basis for organising any official, social or business function. This judgment of the apex cou .....

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