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Laxmi Electricals & Decorators Versus Commissioner of C. Ex., Jaipur-I

Pandal 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 providi .....

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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 - ST/184/2009-CU(DB) - Final Order No. ST/A/52544/2015-CU(DB) - Dated:- 30-7-2015 - G. Raghuram, President and Shri R.K. Singh, Member (T) Shri Bipin Garg, Advocate, for the Appellant. Shri B.B. Sharma, DR, for the Respondent. ORDER [Order per : R.K. .....

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floor covering and other articles for decoration and were not covered under the scope of Section 65(105)(zzw) ibid. It quoted the judgment of Authority for Advance Rulings in the case of Kartar Singh Kochar [2005 (187) E.L.T. 304 (AAR) = 2006 (3) S.T.R. 717 (A.A.R.)]. It also stated that there was no wilful misstatement or suppression of facts on their part and therefore, the extended period was not invokable. During the hearing, the appellant did not press the point regarding valuation. 3.&ems .....

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65(77a) ibid, pandal or shamiana means that a place specially prepared or arranged for organizing an official or business function. 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. The appellant has admitted that it was providing electrical lighting and decoration, etc. and therefore it is clearly cover .....

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