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of <h1>Service Tax Applies to Pandal and Shamiana Services for Events, Classified as 'Declared Services' Under Finance Act, 1994.</h1> The circular clarifies the applicability of service tax on services related to the erection of pandals or shamianas for events. It states that such activities are classified as 'declared services' under the Finance Act, 1994, and do not constitute a 'transfer of right to use goods,' as the effective control and possession remain with the service provider. The circular references court decisions to support this interpretation, emphasizing that the service includes additional offerings like crockery and lighting. Consequently, these services are subject to service tax, and relevant notices should be issued to stakeholders.
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