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of <h1>Taxable Services for Pandals and Shamianas: Contractors' Services Including Catering Taxable Since 2004, Expanded in 2008</h1> The taxable services related to pandals or shamianas, effective from September 10, 2004. It specifies that any service provided by a pandal or shamiana contractor, including catering, is taxable. Initially, the service recipient was a client, but from May 16, 2008, it expanded to any person. A pandal or shamiana is defined as a venue for official, social, or business events, including marriages. The contractor is responsible for preparation, arrangement, and decoration, including supplying necessary furnishings. A circular from August 23, 2007, supersedes previous clarifications on service tax technical issues.
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