how much service tax i have to lay for tent service

[Guest]

How much service tax i have to pay for tent service like shamiana tables chairs light and alll

[KASTURI SETHI]

Dear Querist,

If the tent service is part of 'bundled services', abatement of 30% from gross receipt is available to the Service Provider vide Notification No.26/121-ST and if tent service is independent, no abatement is available. Full ST has to be paid. It would fall under the category of, "Other Than Negative List".

[Guest]

What is bundeled service

[KASTURI SETHI]

4

Bundled service by way of supply of food or any other article of human consumption or any drink, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organizing a function) together with renting of such premises

70

(i) CENVAT credit on any goods classifiable under Chapters 1 to 22 of the Central Excise Tariff Act, 1985 (5 of 1986) used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004.

[KASTURI SETHI]

This is extract of Notification No.26/12-ST.

[Himansu Sekhar]

As appears from the contents of the question,on the entire value

AI Summary

Abatement for bundled event services reduces taxable value; standalone tent rentals attract full service tax. Service tax on tent/shamiana services depends on whether the supply is part of a bundled event service including food/drink and renting of premises; if so, a notification-based abatement from gross receipts is available subject to its eligibility conditions. If the tent service is provided independently, no abatement applies and full service tax is payable as a taxable service. The abatement is conditional on CENVAT credit not having been taken on applicable goods under the CENVAT Credit Rules.