TaxTMI 
TaxTMI 
2001 (4) TMI 4
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.... members are doing only sound system to the public as and when they are required. (emphasis supplied). 2. By the instant petition, the petitioner Association challenges a notice, dated 25-9-1997, sent to the Association by the Assistant Commissioner of Central Excise, Salem Division, Salem-4, vide C. No. IV/16/148/97-STC. By the said notice, the Assistant Commissioner, who is the 3rd respondent herein, has invited the attention of the Association to Section 88 of the Finance Act, 1997, providing for levy of service tax on the services rendered by Pandal or Shamiana Contractors, which is brought under Service Tax net with effect from 1-8-1997, vide Notification No. 35/97, dated 25-7-1997. The third respondent has further highlighted the def....
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....nnection with the preparation, arrangement erection or decoration of a Pandal or Shamiana and includes the supply of furniture, fixtures, lights and lighting fittings, floor coverings and other articles for the use therein." 4. The learned Counsel also invites our attention to the further provision under Section 65(41)(o), which is as under : - "Taxable service means any service provided to a client by pandal or shamiana contractor in relation to a pandal or shamiana in any manner and also includes the services, if any, rendered as a caterer." 5. Learned Counsel for the petitioner points out that these provisions were introduced by the Finance Act, 1997, with effect from 1-8-1997. It is, however, to be seen here that Section 65, as was f....
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....etitioner invited our attention to the counter filed on behalf of the respondents. In paragraph 4 thereof, the following contention is raised at the instance of the respondents :- "I state that the petitioners have filed the writ petition in a representative capacity that there are 348 members in their association and all the members are doing sound system to the public as and when required. The petitioners have not stated that they are not engaging their services in pandal and shamiana contractors and as such those who are engaging the sound system along with the pandal and shamiana contractors will be covered under the service tax net and those who are independently performing sound system alone may not be attracted for the levy of servi....
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....dicted the claim of the petitioner that all the 348 members provide only sound system service stands unrebutted and admitted. 7. If that is so, then the further question is as to whether a person who merely offers sound service can be covered under the definition "pandal or shamiana contractor" under Section 65(27) of the Act. The simple answer to this question would be in negative. The specific provision in Sections 65(26) and 65(27) makes it clear that the Legislature did not intend to include the persons providing sound service system in the definition of "pandal or shamiana contractors". Firstly, the counter itself makes an admission, which we have highlighted above. The admission is specific that those who are independently performing....