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
Category - Service tax
sunil mehta
Pandal/Shamiana classification may apply to erection and dismantling of exhibition stalls, subject to factual circumstances. Classification for service tax of erecting, supplying on hire, and dismantling temporary exhibition shelters and stalls is at issue. The services may attract different classifications depending on factual features, but where the activity is primarily provision and takedown of temporary covered structures for events, the predominant classification is most commonly Pandal/Shamiana. (AI Summary)
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