TMI Blog2005 (8) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... credit be availed under 96C(2)(e)? - - - AAR/01(ST)/2005 - Dated:- 23-8-2005 - Justice S.S.M. Quadri, Shri Somnath Pal and Dr. B.A. Agrawal, JJ. REPRESENTED BY : S/Shri P.S. Narasimha and Chandrashekar Jha, Advocates, for the Applicant. Shri A.K. Roy, JCDR, CESTAT, for the Department. [Ruling per : Somnath Pal, Member]. Shri Kartar Singh Kochar, S/o late Shri Sucha Singh, resident of C-30, Usha Niketan, New Delhi - 110016 (hereinafter referred to as the applicant) has filed an application for advance rulings in which originally three questions were raised. The applicant is setting up a joint venture in pandal and shamiana business in New Delhi alongwith Ms. Deep Kaur who is a non-resident and who happens to be appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... form time to time (in short, the Act). On perusal of these clauses it appears to us that the only possible entry which may be considered in the context of the type of service that has been mentioned in the question by the applicant is Clause (zzw). This clause reads as under : 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, provided or to be provided as a caterer . Sub-section (105) of Section 65 of the Act defines taxable service in the context of various types of services which are provided or to be provided as has been enumerated in different clauses under this sub-section. From the language of the question framed by the applicant, one pos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged in providing a service in connection with the preparation, arrangement, erection or decoration of a pandal or shamiana. The second part of this definition which is inclusive in nature covers supply of furniture, fixtures, lights and lighting fittings, floor coverings and other articles for use therein. The words for use therein reaffirms the proposition that such supply has also to be in connection with preparation, arrangement, erection or decoration of a pandal or shamiana. In other words, the type of service which a person has to provide in order to become a pandal or shamiana contractor would necessarily be in connection with a pandal or shamiana as defined in sub-section (77a) of Section 65 of the Act. As long as this criterion i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f furniture, fixtures, lights and lighting fittings, floor coverings and other articles for use, for a place which is not a pandal or shamiana as defined in sub-section (77a) will not bring the supplier within the definition of a pandal or shamiana contractor and in the result such service will not be classifiable under Clause (zzw) as a taxable service. 6. Turning now to the second question, we find that this has been raised by the applicant treating the communication F. No. B2/8/2004-TRU, dated 10th September, 2004 (wrongly quoted by the applicant as B2/A/2000/TRU) in the reframed question No. II in the written submission before the Authority), issued under the signature of Joint Secretary (TRU), Ministry of Finance, Department of Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fully considered the matter, we rule on the aforementioned two questions, as follows :- Qn. I. As long as the supply of furniture, fixtures, lights and lighting fittings is in connection with the preparation, arrangement, erection or decoration of a pandal or shamiana as defined in sub-section (77a) of the Act, the applicant would be covered by the definition of pandal or shamiana contractor given in sub-section (77b), no matter whether or not the applicant himself provides/supplies/erects the pandal or shamiana. In that event, supply of above items by the applicant to a client would be classifiable as a taxable service under Clause (zzw) of sub-section (105) of Section 65 of the Act, otherwise it will not fall under that clause. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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