I owned a kalyana Mandapam (Shadi Khana) which is used for Marriages, Functions, Meetings etc., on rental basis with no other additional facilities like catering, lighting, decoration etc., are being provided.
Is the above service falls under service Tax liability? If so, under which category of service is it taxable and the applicable Abatement Rate?
Yes, renting of mandap will be chargeable to service tax. The category of service will be Mandap Keeper Service. In context of the present law, no abatement is allowable for this services.
30 August 2013
The basic exemption of Rs. 10 Lakh is available in this financial year provided turnover has not exceeded Rs. 10 lakh in 2012-13
disclaimer- all answers are given as per the facts narrated by you. Answer may differ after study of full facts/statements/agreements etc. involved in the case
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