IS SERVICE TAX PAYABLE ON PANDAL & SHAMIANA SERVICES USED FOR MAA BHAGWATI JAGRANS

[CA SOHRABH JINDAL]

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.

AI Summary

Pandal and shamiana services may attract service tax unless classified as exempt religious ceremonies under applicable notifications.
Whether service tax applies to pandal and shamiana services for a Maa Bhagwati Jagran depends on classification as a religious ceremony exempt under Notification No.25/2012 ST (S.No.5(b)) versus treatment as a taxable pandal/shamiana service under the statutory definitions; administrative guidance (Board Circular No.80/10/2004) exempts pandal/shamiana for "pure religious ceremonies," so the key issue is whether the Jagran's rituals and arrangements qualify it for that exemption.