2025-VIL-2072-CESTAT-MUM-ST
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SERVICE TAX CESTAT Cases

Service Tax – Section 65(105)(m) of Finance Act, 1994 – Demand of tax – Sustainability – Appellant is engaged in business of providing stadium and open space for marriage and other commercial activities – After enquiry, department issued show cause notice to Appellant by proposing demand of Service Tax under taxable category of Mandap Keeper service – Commissioner confirmed demand as proposed in show cause notice – Whether Appellant is liable to pay service tax under taxable category of Mandap Keeper service – HELD – Section 65(105)(m) of the Act defined Mandap Keeper service as services which are provided or to be provided by any person to a client in relation to official, social or business function. There is no specific evidence forthcoming in impugned order for claiming that Government had conducted various programmes or let out the stadium facility for conducting seminars and functions by other organizations on commercial consideration. Scope of conducting sporting activities or sports events in a stadium complex cannot be categorized as a official, business or social function for charging service tax thereon. Rent collected from players for using hostel cannot be subject to service tax under Mandap Keeper Services, since said activity cannot be treated as social, official or business function. There is no merit in impugned order passed by Commissioner in confirmation of adjudged demand. Impugned order passed by Commissioner is set aside – Appeal allowed
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