TMI Blog2014 (10) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... a place specially prepared or arranged for organising an official, social or business functions; and under Section 65(77b) Pandal or Shamiana contractor means a person engaged in providing any service, either directly or indirectly, in connection with the preparation, arrangement, erection or decoration of a Pandal or Shamiana and includes the supply of furniture, fixtures, lights and light fittin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resident and Shri Rakesh Kumar, Member (T) Shri Bipin Garg, Advocate, for the Appellant. Shri R. Puri, DR, for the Respondent. ORDER The Deputy Commissioner, Jaipur confirmed and the Commissioner (Appeals-I), Jaipur concurred that the petitioner should remit Service Tax of ₹ 3,34,048/- apart from interest and penalties as assessed for having provided Pandal or Shamiana Con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a is defined to mean a place specially prepared or arranged for organising an official, social or business functions; and under Section 65(77b) Pandal or Shamiana contractor means a person engaged in providing any service, either directly or indirectly, in connection with the preparation, arrangement, erection or decoration of a Pandal or Shamiana and includes the supply of furniture, fixtures, li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity and stay all further proceedings for realization thereof, on condition that the appellant remits the entirety of the assessed component of Service Tax and the interest thereon (excluding the penalty assessed) within four weeks, after taking credit of any Service Tax if remitted in relation to this taxable service paid during the period in dispute and reports compliance by 13-3-2014. In default ..... X X X X Extracts X X X X X X X X Extracts X X X X
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