Category - Service tax

[sunil mehta]

A small service provider wants to provide the foll: services: 1)Errection of exhibition stalls,Domes etc. at site provided by the organiser of the exhibition. 2)Dismantling of domes,stalls etc when the exhibition period is over. 3)Providing 'parking' shelter for cars,etc at the exhibition site and dismantling of same when the exhibition period is over.(the shelter may be made up of tarpaulineor pvc sheets) 4)Providing of Aircoditioning /cooling machines /generator to the organiser on hire during the exhibition period.(electricity to be provided by organiser) Pl. clarify chargeability of ser.tax in each of the above instances mentioned above. Pl. under which category will he be covered under ser.tax? a)Pandal/shamiana b)business exhibition services c)errection,comissioning & installation services(erection, commissioning or installation of plant, machinery, equipment or structures, whether pre-fabricated or otherwise;) d)Works contract

AI Summary

Service Provider Questions Service Tax Category for Exhibition Setup Services: Pandal/Shamiana or Business Exhibition? A small service provider inquires about the applicability of service tax for services related to exhibition setups, including erecting and dismantling stalls, providing parking shelters, and renting air conditioning and generators. The query seeks clarification on the appropriate service tax category, considering options like pandal/shamiana, business exhibition services, erection, commissioning, and installation services, or works contract. The response indicates that the query involves multiple issues that may require a detailed examination of specific facts and circumstances.