2018 (7) TMI 2041

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..... prepared or arranged for organizing an official, social or business functions; and under Section 65(77b) Pandal or Shamiana 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 Shamiana and includes the supply of furniture, fixtures, lights and light fittings, floor cover .....

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..... nt : Shri G.R. Singh, DR ORDER Per: V. Padmanabhan: 1. The present appeal is filed against the Order-in-Appeal No. 271/2012 dated 19/12/2012. The appellant was engaged in providing the taxable services falling under the category of Pandal or Shamiana Contractor Services as defined under Section 65 (77b) of the Finance Act, 1994. The .....

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..... e submitted that even provision of articles such as fixture, light etc, in connection with preparation, arrangement of a Pandal or Shamiana will be liable for payment of Service Tax under the above category. 4. Heard both sides and perused the record. 5. In view of Section 65 (77a), Pandal or Shamiana is defined to mean a place specifically prepared or arran .....

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..... petitioner for Rajasthan Diwas and like functions clearly falls within the ambit of the taxable service. 7. In view of above we find no reason to interfere with the impugned order which is sustained for the reasons mentioned therein. 8. In the result, appeal filed by the appellant is rejected. ( Order pronounced in the open Court .....

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