Please Help: Meaning of Service
Posted Date : 29-Aug-2011 , 09:51:03 pm | Posted By: Hardik Thakkar
Category :
Service Tax | Answers :
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Comments :
3| Hits: 551
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Pandal and shamiana service means. . . |
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Answers:
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 Answer by: AKHIL MAHESHWARI |
| The definition of taxable service provided by a pandal or shamiana contractor is given under sub-clause (zzw) of clause (105) of section 65. That 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".
The services rendered by a pandal or shamiana contractor as a caterer have also been included under this category of taxable service, whereas a person who only renders catering services, same has been brought in the service tax net under 'outdoor caterer service'.
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| Answer by: AKHIL MAHESHWARI |
| The definition of pandal or shamiana is given under the clause (77A) of section 65. That is:
"pandal or shamiana means a place specially prepared or arranged for organizing an official, social or business function".
The service tax on pandal or shmiana service will be applicable when any place (whether indoor or open) is specially prepared or arranged for organizing an official or social or business function. Under this service, preparation, arrangement, erection or decoration of a place including the supply of furniture, fixture, lights and lighting fitting, floor coverings and other articles etc. are covered.
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| Answer by: AKHIL MAHESHWARI |
| Explanation: For the purpose of this clause, social function includes marriage.... and for further detail follow this link ---http://www.servicetaxonline.com/content.php?id=207
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| Comments |
| Posted By : AKHIL MAHESHWARI |
12-Oct-2011, 01:15:38 |
| The definition of pandal or shamiana is given under the clause (77A) of section 65. That is:
"pandal or shamiana means a place specially prepared or arranged for organizing an official, social or business function".
The service tax on pandal or shmiana service will be applicable when any place (whether indoor or open) is specially prepared or arranged for organizing an official or social or business function. Under this service, preparation, arrangement, erection or decoration of a place including the supply of furniture, fixture, lights and lighting fitting, floor coverings and other articles etc. are covered. |
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| Posted By : Ashish Karundia |
29-Aug-2011, 10:42:31 |
| Dear Hardik,
You can also visit the following link http://www.servicetax.gov.in/st-profiles/pandal-shamiana.pdf |
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| Posted By : Ashish Karundia |
29-Aug-2011, 10:41:30 |
| As per Section 65(77)(a) of Finance Act, 1994 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. |
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