2014 (10) TMI 518

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....R, for the Respondent. ORDER The Deputy Commissioner, Jaipur confirmed and the Commissioner (Appeals-I), Jaipur concurred that the petitioner should remit Service Tax of Rs. 3,34,048/- apart from interest and penalties as assessed for having provided Pandal or Shamiana Contractor service during November 2004 to January 2007. The petitioner remitted tax of Rs. 1,72,000/- (approximately) during th....

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....r Section 65(77b) Pandal or Shamiana contractor means a person engaged in providing any service, either directly or indirectly, in connection with the preparation, arrangement, erection or decoration of a Pandal or Shamiana and includes the supply of furniture, fixtures, lights and light fittings, floor coverings and other articles for use therein. Section 65(105)(zzw) enumerates any service provi....