2018 (11) TMI 850

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.... Allahabad. 2. Brief facts of the case are that the appellants were engaged in providing 'Pandal or Shamiana and Goods Transport Agency Services'. During the scrutiny of records of the appellant, it was noticed by revenue that appellant had received around Rs. 16.82 crores from District Collector, Nanded against Work Order dated 14.08.2008 for the period from 01.04.2008 to 31.03.2009 for setting up temporary camps at South Nanded and Nerli on the occasion of Gur-ta-Gaddi Tercentenary Celebration. It appeared to revenue that the said service attracted service tax on 'Pandal or Shamiana Service'. There was exchange of correspondence between appellant and revenue and the contention of appellant was that the occasion for which said service w....

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....circular dated 17.09.2004. Learned Counsel further submitted that the ruling by Hon'ble Allahabad High Court was to the effect that if a Pandal or Shamiana is provided for a religious function then as per said circular dated 17.09.2004 service tax is not payable. He has further brought our attention to the certificate dated 23.10.2008 issued by Collector, Nanded (a copy of which is available at page no.186 of appeal paper book) wherein it was stated that Gur-ta-Gaddi Tercentenary Celebration was an event of religious significance. He has further prayed to set aside the impugned order. 4. Heard the learned A.R. for revenue who has supported the impugned Order-in-Original. 5. Having considered the contentions from both the sides and on ....