https://www.taxtmi.com/caselaws?id=326297 The Tribunal upheld the classification of services provided by the appellants under "Pandal or Shamiana contractor service," emphasizing that the tax liability is determined by statutory definitions, regardless of common understanding. It held that sub-contractors are liable to pay service tax independently of the main contractor's payments. The Tribunal dismissed reliance on a CBEC Circular predating relevant legal provisions and clarified that tax liability is based on applicable laws. Services related to lighting up Government buildings and temples were deemed taxable under the "Pandal or Shamiana contractor" category. The appeals were dismissed based on these findings. en-us Tue, 05 Apr 2016 00:00:00 +0530 Tue, 28 Mar 2017 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326297 The Tribunal upheld the classification of services provided by the appellants under "Pandal or Shamiana contractor service," emphasizing that the tax liability is determined by statutory definitions, regardless of common understanding. It held that sub-contractors are liable to pay service tax independently of the main contractor's payments. The Tribunal dismissed reliance on a CBEC Circular predating relevant legal provisions and clarified that tax liability is based on applicable laws. Services related to lighting up Government buildings and temples were deemed taxable under the "Pandal or Shamiana contractor" category. The appeals were dismissed based on these findings. Case-Laws Service Tax Tue, 05 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326297