Login | Register Now | Contact Us   
 

CGST Act IGST Act UTGST Act GST (Compensation to the States) Act Addendum to the GST Rate Schedule - 03.06.2017 101st Constitution Amendment Act, 2016 Addendum to the GST Rate Schedule - 18.05.2017 GST Compensation Cess Rates Decided in the GST Council Meeting held on 18.05.2017 Chapter Wise Rate wise GST Schedule - 03.06.2017 Chapter wise GST Rate Schedule for Goods Decided in the GST Council Meeting held on 18.05.2017 Revised Threshold for Composition Scheme - 11.06.2017 IGST Exemptions Approved by the GST Council - 11.06.2017 GST Rates Approved by the GST Council - 11.06.2017 Service Tax Exemptions in GST IGST Exemption, Concession List - 03.06.2017 Composition - Rules Valuation Rules ITC - Rules Invoice, Debit & Credit Notes - Rules Payment - Rules Refund - Rules Registration - Rules Return- Rules Transition Rules Proposed CTD Document Accounts and Record Rules GST rate Schedule for Services Decisions Taken by the GST Council in the 16th Meeting - 11.06.2017 List of Services under Reverse Charge Classification Scheme for Services Under GST
Pandal or Shamiana Services [Sec 65(105)(zzw)]
Effective upto 30th June, 2012
<A-B> <C-D> <E-H> <I-M> <N-R> <S-S> <T-Z>

Landmark Service Tax Judment - Pandal or Shamiana Services

INTRODUCED: With Effect From 1st August 1997

Earlier Pandal or Shamiana Service was introduced on 01-08-1997, but remained in force only for short time, i.e. it was treated as taxable service only up to 01-06-1998, as later on exempted vide Notification No. 49/98 dated 02-06-1998.

Then by Finance Act 2004, the Pandal or Shamiana Service was again made taxable w.e.f. 10-09-2004.

 
Contents
Scope
Exemption
Relevant Notifications / Circulars
Landmark Judgements
Accounting Code
Service Tax 00440054
Interest  00440055
Penalty 00441309
replica watches
DEFINITION:

According to Section 65 (105) (zzw), any service provided or to be provided to any person, by a pandal or shamiana contractor in relation to a pandal or shamiana in any manner and also includes the services, if any, provided or to be provided as a caterer, is a ‘taxable service’.

According to Section 65 (77a), ‘pandal or shamiana’ means a place specially prepared or arranged for organizing an official, social or business function.

Explanation - For the purposes of this clause, social function includes marriage.

 
SCOPE:
TOP

The taxable service rendered by a pandal or shamiana contractor means any service 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.

It is clarified that Pandal or Shamiana services provided for pure religious ceremonies or congregation, for example, for worship of Gods/ Goddesses, are not liable to service tax. Even service of simply providing Sound System is also not considered as taxable service in Pandal or Shamiana service

Breitling Replica https://www.topreplicawatch.co/breitling.html
SERVICE TAX EXEMPTIONS:
 TOP

(a) Small service providers whose aggregate value of taxable services rendered in the previous year has not exceeded the limit of Rs. 10,00,000/-  (Service Tax Notification No. 08/2008-S.T., dated 01.03.2008)

(b) Services provided to the United Nations or International Organisations

(c) Services provided to Special Economic Zones (SEZ) units (including unit under construction) and SEZ developers

(d) Services which are exported as per ‘Export of Services’ Rules

(e) Services provided for official or personal use of foreign diplomatic missions and family members of diplomatic missions.

(f) Services provided by Reserve Bank of India

(g) Out of total value of service provided proportionate value of goods and material provided by the Service Provider

 
SERVICE SPECIFIC EXEMPTION:

1. The part of taxable value received prior to 10-09-2004 is exempted from levy of Service Tax.

2. 30% abatement is available for Outdoor Catering Service when bill includes charges for supply of food. Thus, effective rate of Service Tax levy is 70%. As per Notification No. 12/2003-S.T., no service tax is payable on value of goods and materials sold by service provider to recipient of service. Thus, if a Pandal and Shamiana contractor avails exemption of 30% under 1/2006-ST, he cannot avail deduction on account of goods and material supplied.

 
RELEVANT SERVICE TAX NOTIFICATIONS:
 TOP
Service Tax Notification No. 01/2006-S.T., dated 01-03-2006, Abatement Notification.
Service Tax Notification No. 18/2004-S.T., dated 10-09-2004, Exemption Notification.
 
RELEVANT SERVICE TAX CIRCULARS/INSTRUCTIONS/TRADE NOTICES:
Service Tax Circular No. 80/10/2004 dated 17-09-2004
 
 
<A-B> <C-D> <E-H> <I-M> <N-R> <S-S> <T-Z>

 

 

 

Case Laws Related

  • STO 2007 CESTAT 1305
  • Stay: Broadcasting Service: Inner part of section 65(14) is applicable only where the broadcasting agency or organization has its Head Office situate in any place outside India during the period of dispute. It is claimed by the appellants, neither they nor the broadcasting company had any office outside India. Prima facie case made out.

  • STO 2007 CESTAT 8
  • Service Tax: Broadcasting: Taxable value: Service tax can be charged only with respect to broadcasting charges and not with respect to reimbursable expenses, as per Trade Notice No. 7/98-S.T. dated 13-10-1998 issued by the Mumbai Commissionerate. They had produced documentary evidence to support the contention that they had incurred certain expenses on behalf of their clients, which were being reimbursed to them by their clients and, therefore, the quantum of tax is required to be reduced, as no service tax is payable on that part of the bills pertaining to expenses incurred by them and recovered from their clients. Commissioner has recorded a finding that in the absence of the documentary evidence in support of the stand of having incurred expenses on behalf of their clients, which expenses were reimbursed, on actual basis, are not applicable. Case remitted to the adjudicating authority for fresh decision (Para 3).

    Appeal allowed by way of remand.

  • STO 2007 CESTAT 472
  • Service Tax: Sale of space/time slot for advertisement: Scope and liability: The provision for levy of duty shows that 'multi system operator' was introduced only from 10-5-2004 under Section 65(105). The selling of time slot also became taxable subsequent to the period of demand.(Para 4,5).

    Pre-deposit waived, stay allowed.

  • STO 2006 CESTAT 161
  • Service Tax: Adjustment in the service tax payable: Cenvat irregularity: Department had never refused for a single registration. The appellant wanted only fresh registration for business auxiliary service and this was duly accorded. Rule 3 of Service Tax Credit Rules and the proviso to the said rule which reads as :-"Provided that the differential service provider shall be allowed to take such credit on or after the date on which he makes payment of the value of input service and the service tax paid or payable as indicated in the invoice or bill or challan referred to in sub-rule (1) of Rule 5." Rule 4 is very clear and is restrictive in the sense that the credit shall be utilized only to the extent, such credit is available on the last day of the month. In view of these statutory provisions, the appellants were not eligible for taking the credit. At the time of availment of credit, no payment was made by the appellants to that effect. Applicant have taken service tax credit without following the proper procedure as laid down under the Rules. We therefore, find that the applicant have not made a fit case for waiver (Para 6,7).

    Pre-deposit ordered.

  • STO 2005 CESTAT 135
  • Broadcasting Agency Service: Predeposit: In view of earlier orders, the application for waiver of pre-deposit of service tax and penalties is allowed. Treating applicants as broadcasting agencies, prior to 16-7-01 when service tax became specifically leviable on broadcasting services.

  • STO 2005 AAR 309
  • Service Tax: Application for advance rulings: (1) 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 connection with the preparation, arrangement, erection or decoration of a pandal or shamiana. The second part of this definition which is inclusive in nature covers supply of furniture, fixtures, lights and lighting fittings, floor coverings and other articles for use therein. The words "for use therein" reaffirms the proposition that such supply has also to be in connection with preparation, arrangement, erection or decoration of a pandal or shamiana. In other words, the type of service which a person has to provide in order to become a pandal or shamiana contractor would necessarily be in connection with a pandal or shamiana as defined in sub-section (77a) of Section 65 of the Act. As long as this criterion is satisfied, the person will be covered by the definition of pandal or shamiana contractor and any of the aforementioned services provided by such a contractor to a client either directly or indirectly, will be classifiable as a taxable service under Clause (zzw) of sub-section (105) of Section 65 of the Act. It is not necessary that a person who is providing any service, whether directly or indirectly, in connection with the preparation, arrangement, erection or decoration of a pandal or shamiana or supplying furniture, fixtures, lights and lighting fittings, floor coverings and other articles for use therein, would have to provide, supply or erect a pandal or shamiana himself to qualify as a pandal or shamiana contractor.(Para 5,7). 

  • STO 2004 CESTAT 138
  • Service Tax: 'Taxable service' as defined under Section 65(72): Broadcasting Services: Scope and Liability: Finance Act, 2002 made amendments to the provisions relating to broadcasting with retrospective effect from 16th July, 2001. Meaning given to the word "disseminate" in all the dictionaries referred by the appellants would clearly show that unless the information or knowledge reaches the receiving end dissemination will not be complete. Meaning given to the word "dissemination" in Indian Edition 2001 the New Oxford Dictionary is 'spread or disperse (something especially information) widely'. Therefore, when the television programme and advertisements in the form of signals are encrypted and beamed from outside India and telecast outside India but are received in India through decoders by Multi System Operators and Cable TV operators, it would come within the meaning of definition of "broadcasting" under Section 2(c) of Prasar Bharati Corporation Act, 1990. Under the amended definition, the word "broadcasting" includes programme selection, scheduling or presentation of sound or visual matter on a radio or a television channel that is intented for public listening or viewing, as the case may. In the case of broadcasting agency or organisation, having its head office situated in any place outside India, the activity of selling of time slots or obtaining sponsorships for broadcasting of any programme or collecting the broadcasting charges on behalf of the said agency or organisation, by its branch office or subsidiary or representative in India or any agent appointed in India or by any person who acts on its behalf in any manner are also brought under net of the term "broadcasting". The appellants are engaged in the activity of selling of time slots or obtaining sponsorships for broadcasting of any programme and are collecting broadcasting charges on behalf of ATL/EXPAND/STAR. The entire amount paid by the advertiser/sponsorer to ATL/Expand/Star has to be treated as value of Taxable Service. (Para 9,10).

    Appeal disposed off.

  • STO 2001 Mad 209
  • Service Tax: Pandal or Shamiana Contractors service: Liability of persons providing sound service system: Scope and liability: Since the petitioner's affidavit has not been factually contradicted the claim of the petitioner that all the 348 members provide only sound system service stands unrebutted and admitted. If that is so, then the further question is as to whether a person who merely offers sound service can be covered under the definition "pandal or shamiana contractor" under Section 65(27) of the Act. The simple answer to this question would be in negative. The specific provision in Sections 65(26) and 65(27) makes it clear that the Legislature did not intend to include the persons providing sound service system in the definition of "pandal or shamiana contractors". The admission is specific that those who are independently performing sound system alone may not be attracted for levy of service tax. The language of the statute does not permit the inclusion of the persons providing sound service into the tax net, via Section 65(27) of the Act as it then was.(Para 6,7,8,9)

    W.P. allowed.

    News Related

  • Service Tax on Pandal & Shamiana Contractors
  •  
     

    www.centralexciseonline.com

     


    www.taxolegal.com


    Page copy protected against web site content infringement by Copyscape


    www.customsindiaonline.com
    Home | Mission | Contact Us | Acknowledgements © 2009 Copyrights, All Rights Reserved. 
    Disclaimer Though all efforts have been made to reproduce the order and other contents correctly, the access and circulation is subject to the condition that EASY SERVICETAXONLINE DOT COM PRIVATE LIMITED is not responsible/liable for any loss or damage caused to anyone due to any mistake/error/omissions. Mr Certify site is constantly updated and any or all of the contents are liable to be modified, altered, deleted or replaced. EASY SERVICETAXONLINE DOT COM PRIVATE LIMITED is not responsible/liable for any loss or damage caused to anyone whether directly or indirectly  due to any modification , alteration, addition, deletion or replacement of any of the contents.

    Copyright: Reproduction of news articles, photos, or any other content in whole or in part in any form or medium without express written permission of  EASY SERVICETAXONLINE DOT COM PRIVATE LIMITED is prohibited.Do not copy contents of this site. All pages are protected by COPYSCAPE. Plagiarism will be detected by COPYSCAPE.