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TMI Blog2016 (3) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... d defined that “the taxable service is any service provided to a client, by a pandal or shamiana contractor in relation to a pandal or shamiana in any manner and also includes the services, if any, rendered as a caterer.” As the appellant was providing electrical lighting and decoration, etc., so it is clearly covered within the scope of Section 77(b) ibid as “Pandal and Shamiana Contractor”. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i B.B. Sharma, DR, for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - Appeal has been filed against Order-in-Original (Review) dated 17-12-2008 passed by Commissioner in terms of which service tax demand of ₹ 13,92,115/- was confirmed along with interest and penalties. The impugned demand was confirmed on the ground that the appellant had provided Pandal and Shamia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Service defines that Pandal and Shamiana Contractor means a person engaged in providing any service, either directly or indirectly, in connection with the preparation, arrangement, erection or decoration of pandal or shamiana and includes the supply of furniture, fixtures, lights and lighting fittings, floor coverings and other articles for used therein. Under Section 65(77a) ibid, pandal or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearly fell within the definition under Section 65(105)(zzw) ibid. Indeed the relevant statutory provisions were so unambiguous that there was no scope for any confusion. We also notice that in para 16 of the impugned Order-in-Original it is mentioned that the appellant actually charged service tax amounting to ₹ 9,62,787/- and thus its claim that it had a bona fide belief regarding non-tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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