Case Law Details
Shree Balaji Tent House Vs C.C.E. & S.T. (CESTAT Delhi)
In view of Section 65 (77a), ‘Pandal’ or ‘Shamiana’ is defined to mean a place specifically 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 coverings and other articles for use therein. Section (105) (zzw) enumerates 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 including the services, if any, provided or to be provided as a caterer, to be the taxable service.
FULL TEXT OF THE CESTAT JUDGMENT
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 dispute covers the period November, 2004 to January, 2007 during which the Department, after carrying out investigation, concluded that the appellant was liable to pay Service Tax totally amounting to Rs. 3,34,048/-. The concurrent finding of both the authorities below was that the appellant was liable to pay the above Service tax along with interest and penalty.
2. Arguing the grounds of appeal, Shri Himanshu Bansal, Ld. Advocate for the appellant submitted that the appellant was not liable to pay Service Tax since they have supplied only furniture, fixtures, lights, light fittings floor covering etc. The Service Tax cannot be levied unless they have been supplied along with tent/ Shamiana.
3. Ld. DR, Shri G.R. Singh justified the impugned order. He 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 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 coverings and other articles for use therein. Section (105) (zzw) enumerates 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 including the services, if any, provided or to be provided as a caterer, to be the taxable service.
6. On an interactive analysis of the above provisions, the supply of furniture by the 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 on_25/07/2018_)
