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

[Surender Gupta]

This query is involving various issues and some of the issues may require detailed study of the facts and circumstances.

AI Summary

Service tax classification determines whether exhibition erection, dismantling or hire services are taxable, pending fact specific analysis. Service tax chargeability for erection, dismantling, temporary parking shelters and hire of cooling machines/generators at exhibitions depends on classification among pandal/shamiana, business exhibition services, erection/commissioning/installation services or works contract; precise determination requires a detailed, fact specific analysis of the nature of each service, contractual terms and whether the supply is predominantly of goods or services.