how much service tax i have to lay for tent service

[Asked by 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".

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.