2018 (11) TMI 850 - AT - Service Tax

Pandal or Shamiana and Goods Transport Agency Services - scope of religious ceremony - whether the said ceremony called Gur-ta-Gaddi Tercentenary Celebration held at Nanded, Maharashtra was a religious ceremony or not? - Held that - From the opening sentence of certificate dated 23.10.2008 issued by District Collector, Nanded that the said ceremony called Gur-ta-Gaddi Tercentenary Celebration was an event of great religious significance - CBEC Circular dated 17.09.2004 was still applicable - the impugned order is not sustainable - appeal allowed - decided in favor of appellant.

Summary

Issues:
1. Whether the ceremony called Gur-ta-Gaddi Tercentenary Celebration held at Nanded, Maharashtra was a religious ceremony exempt from service tax.

Analysis:
The appeal was against an Order-in-Original passed by the Commissioner of Central Excise & Service Tax, Allahabad. The appellant provided 'Pandal or Shamiana and Goods Transport Agency Services' for an event where they received a significant amount. The revenue contended that service tax was applicable, citing a Master Circular superseding a previous circular exempting service tax for religious ceremonies. The appellant argued that the event was religious, citing a High Court judgment and a certificate from the District Collector. The Original authority confirmed the demand, but the appellant appealed to the Tribunal.

The key issue was whether the Gur-ta-Gaddi Tercentenary Celebration was a religious ceremony. The Tribunal noted the arguments and the ruling by the Allahabad High Court that the circular exempting service tax for religious events was still applicable. The Tribunal examined the certificate from the District Collector, which stated that the celebration was of great religious significance. Consequently, the Tribunal held that the impugned order was not sustainable and set it aside, allowing the appeal and granting consequential relief to the appellant.

In conclusion, the Tribunal's decision was based on determining the religious nature of the event in question, considering relevant legal precedents and documentary evidence to rule in favor of the appellant and against the imposition of service tax on the services provided during the Gur-ta-Gaddi Tercentenary Celebration at Nanded, Maharashtra.