The Hindu Business Line : They also serve who hire halls and cater on call

MARRIAGE halls in the State are usually venues of great cheer, but their owners are not too happy with a recent judgment of the apex court. A few weeks ago the court decided the Tamil Nadu Kalyana Mandapam Association case in favour of the Government and legitimised the levy of service tax. An interesting decision for law-lovers because, in spite of being long, it has easily understandable discussion on mandaps and their services. And the Association's battle was not given up easily, for its counsel Mohan Parasaran argued that the tax was not on service but on `goods' and `land.'

If you ever wanted to know what services are rendered in mandaps, you would find inputs in paragraph 56 of the verdict by Justice A.R. Lakshmanan: "In fact, mandap-keepers provide a wide variety of services apart from the service of allowing temporary occupation of mandap," the para begins. Though law defines mandap as any immovable property, including any furniture, fixture, light fittings and floor coverings therein let out for consideration for organising any official, social or business function, there is a lot of value addition from the side of the mandap-keeper, or MK, shall we say.

Apart from maintenance of the mandap, he also provides "the necessary paraphernalia for holding such functions, apart from providing the conditions and ambience which are required by the customer such as providing the lighting arrangements, furniture and fixtures, floor coverings and so on." There's more: MK provides the customer "advice as to what should be the quantum and quality of the services required," and this is done keeping the customer's requirements and the nature of event to be solemnised.

"In fact the logistics of setting up, selection and maintenance" is all the MK's responsibility. Can you call MK's services "a hire purchase agreement of a right to use goods or property"? No, they are professional services that "he alone by virtue of his experience has the wherewithal to provide." As a customer when you go to an MK, you are not going there "merely for the food that they will provide but for the entire variety of services provided, therein, which result in providing the function to be solemnised with the required effect and ambience."

On catering too, there is ample discussion in the judgment. Services rendered by outdoor caterers are not the same as the service rendered in a restaurant or hotel, pointed out the court. In a restaurant, "the customer's choice of foods is limited to the menu card," but in outdoor catering service, customer get to choose food and drinks, and "he is free to choose the kind, quantum and manner in which the food is to be served." Two lessons from the judgment for the common man: One, when you hire a mandap, get the MK do all the tasks outlined above; two, when you enjoy outdoor catering, don't complain about food quality.

ExParte@TheHindu.co.in

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