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TMI Blog2015 (7) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... at Pandal or Shamiyana keepers will not be liable for Service Tax, if they provide services for purely religious ceremony and congregation. Definition of ''Mela' it is clear that services provided by a Shamiyana and Pandal contractor for a religious fair or congregation in the Mela area at Allahabad would be covered under the Circular dated 17.9.2004. In the instant case the tender invited by the Mela Officer was for the purpose of erection of temporary tents etc. in the Mela area during the Magh Mela season for the year 2004-05. Since the supply of the tents by the petitioner was for a religious congregation, which was held in the Mela area at Allahabad, the respondent No.1 was not liable to pay the Service Tax to the petitioner - Decid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Central Excise Department, respondent No.2. The Mela Officer intimated the petitioner that they have sought opinion from the District Government Counsel, who has opined that the Mela Officer was not liable to pay the Service Tax inasmuch as Pandal or Shamiyana services provided by the petitioner was for pure religious ceremonies or congregation, which was held in the Allahabad Magh Mela area. The petitioner, being aggrieved by the non-payment of the Service Tax, has filed the present writ petition for the quashing the letter dated 20.3.2005, by which the Mela Officer has declined to make the payment of Service Tax and for a writ of mandamus commanding the Mela Officer to make the payment of Service Tax along with interest and penalty. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance Act defines Pandal and Shamiyana contractor as under:- Pandal or Shamiyana 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 Shamiyana and includes the supply of furniture, fixtures, lights and light fitting, floor covering and other articles for the use there in. Section 65(105 zzw) of the Finance Act defines taxable services as under:- Taxable service means any service provided to a client by a Pandal or Shamiyana contractor in relation to Pandal or Shamiyana in any manner and also includes the service, if any, rendered as caterer. In view of the aforesaid provisions ''Pandal or Sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therein let out for a consideration for organising any official, social or business function. [Explanation.- For the purposes of this clause, social function includes marriage;] (67) mandap keeper means a person who allows temporary occupation of a mandap for a consideration for organising any official, social or business function. [Explanation.- For the purposes of this clause, social function includes marriage;] From a perusal of the aforesaid, it is clear, that a Mandap Keeper is a person who allows temporary occupation of a Mandap for organizing any official, financial, social or business function. The Mandap is in relationship to any immovable property as defined under Section 3 of the Transfer of Property Act, 1882 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... habad throughout the year. From the perusal of the definition of ''Mela' it is clear that services provided by a Shamiyana and Pandal contractor for a religious fair or congregation in the Mela area at Allahabad would be covered under the Circular dated 17.9.2004. In the instant case the tender invited by the Mela Officer was for the purpose of erection of temporary tents etc. in the Mela area during the Magh Mela season for the year 2004-05. Since the supply of the tents by the petitioner was for a religious congregation, which was held in the Mela area at Allahabad, the respondent No.1 was not liable to pay the Service Tax to the petitioner. Accordingly the relief claimed by the petitioner cannot be granted. The writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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