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TMI BlogRegarding tax on service provided by way of erection of pandal or shamianaX X X X Extracts X X X X X X X X Extracts X X X X ..... Chief Commissioners of Central Excise and Customs (All), Director General (Service Tax), Director General(Systems), Director General (Central Excise Intelligence), Director General (Audit), Commissioners of Service Tax (All), Commissioners of Central Excise (All), Commissioners of Central Excise and Customs (All) Madam/Sir, Subject: Tax on service provided by way of erection of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shamiana the service is generally coupled with other services like supply of crockery, furniture, sound system, lighting arrangements, etc. 3. For a transaction to be regarded as transfer of right to use goods , the transfer has to be coupled with possession. Andhra Pradesh High Court in the case of Rashtriya Ispat Nigam Ltd. Vs. CTO [1990 77 STC 182] = [1989 (12) TMI 325 - ANDHRA PRADESH HIG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransaction must have the following attributes:- a. There must be goods available for delivery; b. There must be a consensus ad idem as to the identity of the goods; c. The transferee should have a legal right to use the goods and, consequently, all legal consequences of such use including any permissions or licenses required therefor should be available to the transferee; d. For the peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ins with the service provider, even after the erection is complete and the specially made up space for temporary use handed over to the customer. 6. Accordingly services provided by way of erection of pandal or shamiana would attract the levy of service tax. 7. Trade Notice/Public Notice may be issued to the field formations and tax payers. Please acknowledge receipt of this Circular. Hindi ve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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