https://www.taxtmi.com/caselaws?id=370507 Pandal or shamiana services supplied for the Gur-ta-Gaddi Tercentenary Celebration were treated as exempt because the event was found to be religious in character. The Tribunal relied on the District Collector's certificate describing the celebration as having great religious significance and followed the earlier High Court view that the circular dated 17.09.2004 continued to apply to religious functions. On that basis, it rejected the contention that the gathering was merely a social function liable to service tax, held the impugned order unsustainable, and set aside the service tax demand. en-us Fri, 16 Nov 2018 00:00:00 +0530 Tue, 27 Aug 2019 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370507 Pandal or shamiana services supplied for the Gur-ta-Gaddi Tercentenary Celebration were treated as exempt because the event was found to be religious in character. The Tribunal relied on the District Collector's certificate describing the celebration as having great religious significance and followed the earlier High Court view that the circular dated 17.09.2004 continued to apply to religious functions. On that basis, it rejected the contention that the gathering was merely a social function liable to service tax, held the impugned order unsustainable, and set aside the service tax demand. Case-Laws Service Tax Fri, 16 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370507