9911796707
TMI Blog2016 (4) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... a already existing building can also be categorized under this. Keeping this definition in mind it is clear that the appellant’s activity of providing lights and light fittings in connection with decoration of such place are correctly classifiable under taxable service. Classification - Appellant contended that they were working as a sub-contractors to a main contractor who have been discharging service tax including the amount of bill raised by them as sub-contractor, therefore, again the liability cannot be raised against them - Held that:- the tax liability discharged by the main contractor is as per the applicable legal provisions and it cannot be said that the main contractor is acting as an gent to discharge the tax liability of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... definition of 'Pandal or Shamiana' any place specially prepared or arranged for organizing an official, social or business function is covered. The point to be considered is whether the function falls under any one of these three categories. Apparently religious function will not be covered for taxation. A social function even if held in a religious place may not be excluded for tax liability. From the nature of functions as examined in detail and presented in the appeal, no categorical evidence have been submitted to claim exclusion from the category of these functions in relation to which the appellants provided service either directly or indirectly. Therefore, the services so provided are correctly categorized under 'Pandal or Shamiana c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals are against the orders passed by the learned Commissioner (Appeals). Two main points which are contested by the appellants are that : (a) supply of light and light fittings to a building or a place which is not a Pandal or Shamiana cannot be covered under Pandal or Shamiana contractor service and (b) they were working as a sub-contractors to a main contractor who have been discharging service tax including the amount of bill raised by them as sub-contractor. On the first issue it is the appellant s plea that they are not covered for taxable service. The light and light fittings supplied by them are for a place which is not a Pandal or Shamiana. Here it is relevant to examine the definition of Pandal or Shamiana and Pandal or Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial or business function will become a Pandal or Shamiana. An open ground or a garden or a already existing building can also be categorized under this. Keeping this definition in mind it is clear that the appellant s activity of providing lights and light fittings in connection with decoration of such place are correctly classifiable under taxable service and we find no merit in the submissions made by the appellants. The contention, apparently, is based on common and day-to-day understanding of the terms Pandal or Shamiana which as already mentioned has no relevance when the statute defines it specifically in a particular manner. The learned Counsel relied on the decision of Delhi High Court in All India Tent Dealers Welfare Organisation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... main contractor is as per the applicable legal provisions and it cannot be said that the main contractor is acting as an gent to discharge the tax liability of sub-contractor. The tax liability of the appellants are to be decided as per the applicable provisions of law during the relevant time. The admitted position is that the appellants could not state any legal provisions to support the claim that they need not pay service tax even if they provide taxable service when the value of such service is included in the output service of the main contractor. Such proposition will go against from principle of Cenvat Credit Rules and make the credit flow as mandated by these Rules as redundant. After the introduction of Cenvat Credit Rules and va ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
