Pandal or shamiana - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Pandal or shamiana (w.e.f. 10.9.2004) What is taxable - 65(105)(zzw) Any service provided or to be provided to any person, 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; Who is the receiver of service Upto 15-5-2008 - a Client W.e.f. 16-5-2008 - Any person Who is the provider of service A pandal or shamiana contractor Meaning of Pandal or Shamiana - 65(77a) "pandal or shamiana" means a place specially prepared or arranged for organising an official, social or business function; Explanation. For the purposes of this clause, "social function" includes marriage; Meaning of Pandal or Shamiana Contractor - 65(77b) "pandal or shamiana contractor" means a person engaged in providing any service, either directly or indirectly, in connection with the preparation, arrangement, erection or decoration of a pandal or shamiana and includes the supply of furniture, fixtures, lights and lighting fittings, floor coverings and other articles for use therein; ************************* A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn." *************************