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2018 (7) TMI 2041 - CESTAT NEW DELHILevy of Service tax - Pandal or Shamiana Contractor Services - period November, 2004 to January, 2007- demand of service tax alongwith interest and penalty - HELD THAT:- In view of Section 65 (77a), ‘Pandal’ or ‘Shamiana’ is defined to mean a place specifically prepared or arranged for organizing 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 (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. Thus, the supply of furniture by the petitioner for Rajasthan Diwas and like functions clearly falls within the ambit of the taxable service - demand upheld - appeal dismissed - decided against appellant.
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