9911796707
TMI Blog2005 (8) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... th the preparation, arrangement, erection or decoration of a pandal or shamiana, including supply of furniture, fixtures, lights and lighting fittings, floor coverings and other articles for use therein, would be classifiable as taxable service under clause (zzw). - But if the supply is not in relation to pandal or shamiana the same is not taxable - Circular F.No. B2/A/2000/TRU dated 10th September, 2004 can not be treated as a notification and no exemption is available accordingly for supplied made for Hindu Marriages under the said circular - AAR/111(ST)/2004 - AAR/01(ST)/2005 - Dated:- 10-8-2005 - Justice Syed Mohammed Quadri (Chairman) Mr. Somnath Pal (Member) Dr. B.A.Agrawal (Member) Applicant: Shri Kartar Singh Kocha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availed under 96C(2)(e)." During the hearing before us the Ld. Counsel representing the applicant stated that they are not pressing the third question and therefore advance ruling is being sought only in respect of the first two questions. 2. We have heard the Ld. Counsel of the applicant and also the Joint CDR on behalf of the Commissioner. 3. The first question is on the classification of the proposed service, namely, "supply of furniture, fixtures, lights and light fittings, PA system and other articles, without providing/supplying/erecting a pandal and shamiana". The applicant has referred to clauses (a) to (zzy) of sub-section (105) of section 65 of Chapter-V of the Finance Act, 1994 as amended from time to time (in short, the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shamiana and includes the supply of furniture, fixtures, lights and lighting fittings, floor coverings and other articles for use therein". Sub-section (77a) defines "pandal or shamiana" as "a place specially prepared or arranged for organizing an official, social or business function". It needs to be noted at this stage itself that supply of "PA system and other articles" [connected with sound system] is not included in the definition of "pandal or shamiana contractor". 5. From the definition of "pandal or shamiana contractor" it is clear that a person engaged in providing any service to a client, either directly or indirectly, would be treated as a pandal or shamiana contractor as long as he is engaged in providing a service in connect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be in connection with a pandal or shamiana (may be provided, supplied or erected by some other person) as envisaged in the definition of "pandal or shamiana contractor". Therefore, even if the applicant does not provide, supply or erect a pandal or shamiana, any service provided by him, either directly or indirectly, to a client in connection with the preparation, arrangement, erection or decoration of a pandal or shamiana, including supply of furniture, fixtures, lights and lighting fittings, floor coverings and other articles for use therein, would be classifiable as taxable service under clause (zzw). As regards the other possibility, the answer follows as a corollary to the above. Mere supply of furniture, fixtures, lights and lig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification for the guidance of the field officials and in no way can be treated as a notification granting exemption under Section 93 of the Act. In fact, where reference has been made in this clarificatroy letter to abatement/exemptions, say, as in sub-para 11.3, the corresponding notification no. has been specifically indicated. We are, therefore, not in a position to agree with the applicant's contention that this question is covered by section 96C(2)(d) which permits an applicant to raise a question on "applicability of notifications issued under Chapter-V". This being the position, we have no other alternative but to hold that no advance ruling can be pronounced on this question. 7. Having carefully considered the matter, we rule o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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