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Circular No. 42/5/2002-ST, dated 29-4-2002

F. No. 176/3/2001-CX.4

Government of India

Ministry of Finance (Department of Revenue)

Central Board of Excise & Customs, New Delhi

M/s. Jehangir Art Gallery situated at 161-D,

MG Road

, Mumbai, are providing facilities to artists/painters/sculptors to exhibit their works of art in their premises on payment of scheduled rent. They are not directly carrying out any sale of art pieces from the gallery. They claim that their establishment is a private trust and the entry to the gallery is freely open to the public. Their basic objective is to promote and propagate visual arts.

2.The Central Excise Officers were of the view that the said art gallery falls within the definition of Mandap Keepers as per Section 65 of the Finance Act, 1994.

3.The matter has been examined by the Government. ‘Mandap Keeper’ has been defined under Section 65 of the Finance Act, 1994 as a ‘person who allows temporary occupation of a Mandap for a consideration for organizing any official, social or business function’. The limited issue, therefore, to be decided in this case is whether art exhibitions held in the premises of an art gallery can be treated as social/business functions. The Board, vide letter F. No. 332/82/97-TRU, dated 24-9-1997, had clarified that hotels and restaurants, which let out their banquet halls, rooms, gardens etc. for holding/organizing any marriages, parties, conferences, shows etc., are covered under the definition of a Mandap Keeper. It was further clarified that programmes of dance, drama and music are social functions and letting out of a hall for holding these programmes is liable to service tax under the category of Mandap Keeper.

4.The exhibition of art and artifacts do not fall under any of the categories mentioned in Board’s letter dated 24-9-1997. It is therefore, clarified that renting out of premises by art galleries for such exhibition will not be liable to service tax under the category of Mandap Keeper.

5.Field formations may be suitably informed.

6.Trade notices may be issued for the formation of the trade.

7.Hindi version of the circular will follow.

8.The receipt of the circular may kindly be acknowledged.