https://www.taxtmi.com/caselaws?id=115415 The Authority ruled that services provided by the applicant, directly or indirectly related to pandals or shamianas, would be taxable under Clause (zzw) of Section 65(105) of the Finance Act, 1994. However, services like supplying a PA system not covered by the contractor definition would not fall under this classification. The question regarding the exemption of pandals and shamianas for Hindu marriages did not qualify for an advance ruling as the communication referenced was not an exemption notification under the Act. The rulings were issued on August 23, 2005, by the Authority for Advance Rulings in New Delhi. en-us Tue, 23 Aug 2005 00:00:00 +0530 Fri, 23 Oct 2015 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115415 The Authority ruled that services provided by the applicant, directly or indirectly related to pandals or shamianas, would be taxable under Clause (zzw) of Section 65(105) of the Finance Act, 1994. However, services like supplying a PA system not covered by the contractor definition would not fall under this classification. The question regarding the exemption of pandals and shamianas for Hindu marriages did not qualify for an advance ruling as the communication referenced was not an exemption notification under the Act. The rulings were issued on August 23, 2005, by the Authority for Advance Rulings in New Delhi. Case-Laws Service Tax Tue, 23 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115415