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??

[Ganeshan Kalyani]

In my view there is no abatement.

[KASTURI SETHI]

I support the views of Sh.Ganeshan Kalyani, Sir. I further add that abatement is admissible only if this service is part of 'Bundled Service' under Notification No.26/12-ST.

[Ganeshan Kalyani]

Yes Sir.

AI Summary

Abatement for pandal and shamiana services denied unless treated as bundled service under applicable notification. The discussion concludes that abatement is not available for standalone pandal/samiana erection services provided without food; abatement may be admissible only if the service is part of a bundled service covered by the applicable service tax notification, otherwise no abatement applies.