Service Tax payable on Supply of Furniture for ‘Pandal or Shamiana’

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

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