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2005 (8) TMI 110 - AAR - Service TaxPandal and shamiana business - Questions - I Under which classification i.e. (a) to (zzy) of sub-section 105 of section 65 of Chapter-V of the Finance Act, 1994 are supply of furniture, fixtures, lights and light fittings, PA system and other articles, without providing/supplying/erecting a pandal or shamiana are covered. II Are pandals and shamianas supplied for Hindu marriages exempted from service tax as per the Notification F.No. B2/A/2000/TRU dated 10th September, 2004 - held that - even if the applicant does not provide, supply or erect a pandal or shamiana, any service provided by him, either directly or indirectly, to a client in connection with the preparation, arrangement, erection or decoration of a pandal or shamiana, including supply of furniture, fixtures, lights and lighting fittings, floor coverings and other articles for use therein, would be classifiable as taxable service under clause (zzw). - But if the supply is not in relation to pandal or shamiana the same is not taxable - Circular F.No. B2/A/2000/TRU dated 10th September, 2004 can not be treated as a notification and no exemption is available accordingly for supplied made for Hindu Marriages under the said circular
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