https://www.taxtmi.com/forum/issue?id=106256 Whether service tax applies to pandal and shamiana services for a Maa Bhagwati Jagran depends on classification as a religious ceremony exempt under Notification No.25/2012 ST (S.No.5(b)) versus treatment as a taxable pandal/shamiana service under the statutory definitions; administrative guidance (Board Circular No.80/10/2004) exempts pandal/shamiana for "pure religious ceremonies," so the key issue is whether the Jagran's rituals and arrangements qualify it for that exemption. en-us Thu, 21 Nov 2013 13:37:41 +0530 Thu, 23 Jan 2025 15:57:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106256 Whether service tax applies to pandal and shamiana services for a Maa Bhagwati Jagran depends on classification as a religious ceremony exempt under Notification No.25/2012 ST (S.No.5(b)) versus treatment as a taxable pandal/shamiana service under the statutory definitions; administrative guidance (Board Circular No.80/10/2004) exempts pandal/shamiana for "pure religious ceremonies," so the key issue is whether the Jagran's rituals and arrangements qualify it for that exemption. Discussion-Forum Service Tax Thu, 21 Nov 2013 13:37:41 +0530 https://www.taxtmi.com/forum/issue?id=106256