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2014 (10) TMI 518 - CESTAT NEW DELHIWaiver of pre deposit - Pandal or Shamiana Contractor servic - activity such as provision of furniture, barricades, matting and white side wall - Held that:- On a prima facie analysis, in view of Section 65(77a), Pandal or Shamiana 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, lights and light fittings, floor coverings and other articles for use therein. Section 65(105)(zzw) enumerates any service provided or to be provided to any person by a Pandal or Shamiana Contractor in relation to a Pandal or Shamiana, in any manner and including the services, if any, provided or to be provided as a caterer, to be the taxable service. On an interactive analysis of the above provisions, the supply of furniture by the petitioner for Rajasthan Diwas and like functions clearly falls within the ambit of the taxable service. We therefore prima facie find no case in favour of the petitioner. Whether penalty should be levied is a matter to be considered at the final hearing of the appeal - Partial stay granted.
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