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2016 (3) TMI 162 - AT - Service TaxPandal and Shamiana Contract Service under Section 65(105)(zzw) of the Finance Act, 1994. - Taxability of services like furniture, fixtures, light, light fittings, floor covering and other articles for decoration - Held that: Section 65(105)(zzw) ibid defined that “the taxable service is any service provided to a client, by a pandal or shamiana contractor in relation to a pandal or shamiana in any manner and also includes the services, if any, rendered as a caterer.” As the appellant was providing electrical lighting and decoration, etc., so it is clearly covered within the scope of Section 77(b) ibid as “Pandal and Shamiana Contractor”. The said fittings and decoration were provided to prepare a place for social/official functions organised by Tourism Department of Government of Rajasthan as mentioned in the impugned order and therefore the service rendered by the appellant clearly fell within the definition under Section 65(105)(zzw) ibid. It is also seen that the appellant actually charged service tax amounting to ₹ 9,62,787/-, therefore, its claim that it had a bona fide belief regarding non-taxability of service and there was no suppression of facts on its part, are totally untenable. - Decided against the appellant
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