2006 (2) TMI 4

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..... would be covered under the Service Tax levy as applicable to Mandap keeper. 3. After considering the material on record and submissions made on the definition of mandap keeper, we find that Drama performances being conducted in the hall/mandap cannot be covered under the levy of Service Tax as mandap keeper. However, we find that the lower authorities have come to a finding that the hall is bei .....

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