2015 (12) TMI 148

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..... ce provided to facilitate congregation of the Nirankari Mandal was a spiritual purpose but not for worship of gods or goddesses. According to the primary Authority, Nirankari Mandal preaches spirituality, oneness of god and goddesses which is a holy purpose but not a purely religious ceremony. - conclusion is irresistible and compelling that the primary adjudication order, issued without a show ca .....

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..... aged in providing pandal and shamiana services. Proceedings were initiated on the ground that pandal and shamiana service provided by the assessee to Sant Nirankari Sansthan/Mandal at Allahabad is assessable to Service Tax under the taxable pandal and shamiana service. In response, assessee claimed benefits under Board Circular No. 80/2004-S.T., dated 17-9-2004 which purported to clarify that pand .....

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..... termine the merits of the appeal and concluded that the service provided by the assessee falls within the ambit of the Board Circular. The Appellate Authority reversed the order of the Primary Authority also on the ground that no show cause notice was issued before assessment. 5. In the facts and circumstances above, the conclusion is irresistible and compelling that the primary adjudication or .....

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