2016 (4) TMI 411

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....ther for disposal. The brief facts of the case common to these appeals are that the appellants are engaged in providing services of light decoration to various customers directly or indirectly in connection to Pandal or Shamiana. The Department initiated certain enquiries on the ground that the appellants did not discharge service tax due on their activity. Show cause notices were issued to demand and recover service tax under the category of "Pandal or Shamiana contractor" in terms of Section 65 (77b) of the Finance Act, 1994. These demands were decided by Original Authority who confirmed various amounts of service tax liability against the appellants and imposed penalties under Section 76 and 77 of the Finance Act, 1994. On appeal to Comm....

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....l or shamiana and includes the supply of furniture, fixtures, lights and lighting fittings, floor coverings and other articles for use therein; 2. On perusal of the definition of "Pandal or Shamiana" it is clear that a place specially prepared or arranged for organizing on official, social or business function is to be considered as a Pandal or Shamiana. In other words, there is no need for an existence of the Pandal or Shamiana as understood in common parlance to attract service tax. It is clear that a specific definition has been put for these terms for the tax purposes. Hence a common understanding of "Pandal or Shamiana" or "Pandal or Shamiana contractor" will not help deciding the tax liability. One has to go by the definition given....

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....ch assertion. The appellants are providing a taxable service and as such held liable for service tax. They are providing service as a sub-contractor is of no consequence for such tax liability. The plea that the main contractor has discharged service tax liability is of no consequence as whatever tax discharged by the main contractor is in terms of the liability fasten on them in terms of law. When there is a provision of taxable service the person providing such service has to necessarily pay service tax. 4. Reliance is placed by the appellants on a Circular dated 07/10/1998 of CBEC. We find that the clarifications relied upon by the appellants were issued prior to the introduction of Cenvat Credit Rules. The appellants have contended t....