No Service tax for setting up of temporary camps in connection with religious event

M/s Lallooji & Sons Vs Commissioner of Central Excise & S. T. (CESTAT Allahabad) Conclusion: Service tax was not leviable for setting up of temporary camps in connection with the Gur-ta-Gaddi Tercentenary Celebration as it was a religious event. Held: It was noticed by Revenue that assessee had received amount of Rs. 16.82 crores from District Collector for setting up temporary camps on the occasion of Gur-ta-Gaddi Tercentenary Celebration. It appeared to Revenue that the said service attracted service tax on „Pandal or Shamiana Service‟  and circular No.79/9/2004-ST dated 17.09...