Effective rate of service tax on service provided by a pandal or shamiana contractor

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Full Text of the Document

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....ed by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts taxable service provided by a pandal or shamiana contractor to a client, from so much of the service tax leviable thereon under section 66 of the said Act, as is in excess of the amount of service tax calculated on a....