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TMI Blog2018 (5) TMI 1527X X X X Extracts X X X X X X X X Extracts X X X X ..... : Mr. Devender Singh The brief facts of the case are that the appellant are registered with the department under the category of 'Pandal or Shamiana Service'. During the course of inquiry by the department, it was revealed that the appellant had provided taxable service in relation to the organization of the event of Garba' during the year 2004 & 2005. A show cause notice was issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d temples and for function of "Ashara Mubarak". He argued that the demand pertains to service of Pandal and Shamiana provided for Garba Ras, for international Garba Mahotsav and other entities like, Leo Group, New Junction and Maa Shakti Garba Mandal. He stated that the Circular of the Board dated 10.09.2004 has clarified that the Pandal/Shamiana service provided for pure religious ceremonies or c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice provided by the appellant in relation to organization of Garba for cultural function is upheld. However, we find that there is fine line between the Garba as a religious event and as a cultural function. The Ld. Commissioner (Appeals) in his order has elaborated on the Traditional Garba as a religious event and Modern Garba wherein social and cultural aspects are predominant. We also find t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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