Regarding tax on service provided by way of erection of pandal or shamiana

Erection services for pandals and shamianas constitute a declared service and attract service tax under applicable law.

Erection and laying of pandal or shamiana to prepare a place for events is a declared service under section 66E B(f), typically performed with the supplier's specialised labour and often bundled with ancillary supplies. Applying the Supreme Court's attributes for a transfer of right to use goods, the supplier retains effective possession and control after erection, so the activity does not amount to transfer of right to use goods and is subject to service tax as preparation of an event site.