Service tax - mandap service during elections

Before negative list approach mandap keeping service was taxable in this category only if such service was provided for organising any official, social and business function .Election does'nt come under this purview so this service was not taxable earlier.

But now after negative list approach it will be taxable as no such exemption is provided.

Regards.

@ Rachna : Thank You!

But can u pls clarify under which category would elections fall then?

Just for clarification purpose ! :)