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TMI Blog2011 (9) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... n 66 of the Finance Act, 1995 - the statute itself postulates that marriage is to be regarded as a social function and full effect has to be given to the same - That apart, the pre-requisite is the use of 'pandal or shamiana' and, therefore, the contention raised by the learned counsel that Hindu marriage is not a contract but a sacred institution and hence, no service tax is imposable treating it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in the nature of certiorari that no Service Tax be levied on erection of Pandal/Shamiana for Hindu marriage as it is providing the said activities/services to a religious function and by quashing the said amendments as unconstitutional. (d) Issue a writ, order or direction in the nature of certiorari restraining the respondents from levying and/or collecting any service tax on erection of pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 75. In view of the aforesaid analysis, we proceed to enumerate our conclusions in seriatim as follows: (a) The provisions, namely, Section 65(105)(zzzz) and Section 66 of the Finance Act, 1994 and as amended by the Finance Act, 2010, are intra vires the Constitution of India. (b) The decision rendered in the first Home Solution case does not lay down the correct law as we have held that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7b), which read as follows:- "(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. (77b) "pandal or shamiana contractor" means a person engaged in providing any service, either directly or indirectly, in connection with the preparation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll effect has to be given to the same. That apart, the pre-requisite is the use of 'pandal or shamiana' and, therefore, the contention raised by the learned counsel that Hindu marriage is not a contract but a sacred institution and hence, no service tax is imposable treating it as a social function has to be repelled and we so do. 8. In view of the aforesaid analysis, we do not perceive any meri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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