Pandal or shamiana services: contractor-provided venue and catering services attract service tax, with receiver rules broadened. Service tax applies to services by a pandal or shamiana contractor in relation to a pandal or shamiana, including catering, covering preparation, ... Summary
Pandal or shamiana services: contractor-provided venue and catering services attract service tax, with receiver rules broadened.
Service tax applies to services by a pandal or shamiana contractor in relation to a pandal or shamiana, including catering, covering preparation, arrangement, erection, decoration and supply of furniture, fixtures, lighting and floor coverings; a pandal or shamiana is a place arranged for official, social or business functions, with social function including marriage. The recipient rule changed from client to any person, and a central circular consolidates and supersedes earlier technical clarifications on scope, classification, valuation, export treatment, services received from outside India and exemptions.
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