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2011 (9) TMI 112 - HC - Service TaxPandal or shamiana - Hindu Marriage - Social function - Imposition of service tax under Section 65(105)(zzzz) and Section 66 of the Finance Act, 1995 - the statute itself postulates that marriage is to be regarded as a social function and full effect has to be given to the same - That apart, the pre-requisite is the use of 'pandal or shamiana' and, therefore, the contention raised by the learned counsel that Hindu marriage is not a contract but a sacred institution and hence, no service tax is imposable treating it as a social function has to be repelled and we so do - decided in favor of revenue.
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