https://www.taxtmi.com/caselaws?id=206577 The High Court upheld the constitutionality of Section 135(A)(10) of the Finance Act, 2007, and the imposition of service tax on the erection of 'pandal or shamiana' for a Hindu marriage. The Court ruled that such activities qualify as social functions under the Finance Act, rejecting the argument that they are solely religious in nature. The petition challenging the service tax levy was dismissed, with no costs awarded. en-us Fri, 30 Sep 2011 00:00:00 +0530 Tue, 30 Sep 2014 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206577 The High Court upheld the constitutionality of Section 135(A)(10) of the Finance Act, 2007, and the imposition of service tax on the erection of 'pandal or shamiana' for a Hindu marriage. The Court ruled that such activities qualify as social functions under the Finance Act, rejecting the argument that they are solely religious in nature. The petition challenging the service tax levy was dismissed, with no costs awarded. Case-Laws Service Tax Fri, 30 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206577