My Client is providing services of Pandal & Shamiana by arranging all requirements such as tents, lights, furnitures, sounds etc. The services has been provided to organise Maa bhagwati Jagrans.
Whether my client is liable to pay service tax on conducting such type of religious events.
Plz clarify. Thanx in advance for devoting your precious time for my query.
Maa Bhagwati Jagrans Exempt from Service Tax Under Notification No. 25/2012-ST, Clarifies Finance Ministry A client providing Pandal and Shamiana services for Maa Bhagwati Jagrans, a religious event, inquires about the applicability of service tax. One opinion suggests that these services are exempt under Notification No. 25/2012-ST for religious ceremonies. However, another view argues there is no clear exemption, suggesting potential litigation. Further analysis by a research team indicates that Maa Bhagwati Jagrans qualify as a religious ceremony, thus exempting them from service tax. A clarification from the Ministry of Finance supports the exemption for services related to religious ceremonies or congregations. (AI Summary)