Abatement Rate on Pandal / samiana works

[ramkishore gupta]

Please let me know is there any abatement available for pandal/ samiana work without food under service tax??

AI Summary

No Service Tax Abatement for Standalone Pandal/Samiana Services Without Food, Only Available for Bundled Services Per Notification 26/12-ST. A query was raised regarding the availability of abatement for pandal/samiana work without food under service tax. The first respondent stated that, in their view, no abatement is available. Another respondent agreed, adding that abatement is only applicable if the service is part of a 'Bundled Service' under Notification No.26/12-ST. The discussion concluded with agreement on the absence of abatement for standalone pandal/samiana services.