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

Understanding Service Tax on Tent Services: 30% Abatement for Bundled Services Under Notification No. 26/12-ST A discussion on a forum addresses the service tax applicable to tent services, including shamiana, tables, and chairs. A participant explains that if the tent service is part of 'bundled services,' a 30% abatement from the gross receipt is available under Notification No. 26/12-ST. If the service is independent, no abatement applies, and full service tax must be paid. Bundled services include the supply of food or drinks along with renting premises for events. Another participant seeks clarification on bundled services, and further details from the notification are provided in the discussion.