Mandap Keeper Services do not Qualify as Support Services: CESTAT Declares Non-Taxable

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that Mandap Keeper Services, which involve renting spaces for events, do not qualify as taxable “support services” under the GST regime. The tribunal held that these services primarily involve leasing immovable property rather than providing auxiliary or supportive services. The ruling relieves businesses engaged in such activities from additional tax burdens and emphasizes the importance of accurate service classification under GST laws. Legal analysts see this decision as a positive development in reducing interpretational disputes in GST compliance. The judgment also underscores the necessity for businesses to review their service taxonomy against GST provisions to avoid overpayment of taxes. This clarity is expected to benefit industries reliant on event spaces and similar services, ensuring equitable taxation practices.