Category - Service tax

[sunil mehta]

A service provider provides the foll: services to a exhibition organiser: 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. site and dismantling of same when the exhibition period is over.(the shelter may be made up of tarpauline or pvc sheets) on hire during the exhibition period.(electricity to be provided by organiser).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 Seeks Clarification on Tax Category for Exhibition Services; Likely Falls Under 'Pandal/Shamiana' Category A service provider inquires about the appropriate service tax category for services rendered to an exhibition organizer, which include erecting and dismantling exhibition stalls and domes made of tarpaulin or PVC sheets. The options considered are 'Pandal/Shamiana,' 'Business Exhibition Services,' 'Erection, Commissioning & Installation Services,' and 'Works Contract.' The response suggests that the services most likely fall under the 'Pandal/Shamiana' category, although categorization may vary depending on specific circumstances.