POPOS for renting of vacant land for marriage ceremony

As you have mentioned, there is service of renting of vacant land not the event management service.it is immaterial for which purpose land is used.Thus, it is covered under rule 5 of popos. However, in case of banquet there are multiple services involved in such case rule 6 may be applied, it depends upon fact.

But marriage ceremony is a "celebration" which is covered under Rule 6. Therefore on application of Rule 8 should Rule 6 be the POPOS??

Also as per rules of interpretation of bundled service we have to see which service gives highest service tax liability or give bundle its essential characteristic. Therefore bundle service will be recognised as renting

Then if such renting is for an event, celebration the POPOS will fall under Rule 6.

Is this thought valid?

 

In ur case I think neither rule 8 apply nor bundled service. For application of rule 8 popos shall be outside T.T and in case marriage generally there are different service providers for instance if marriage held in open area land provider and event management service provider are different. Only in case of banquet arrangements fall in bundled services. However in exceptional case if there is single service provider then it is covered in bundled service.