2018 (7) TMI 2041

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....lant : Shri Himanshu Bansal, Advocate For The Respondent : Shri G.R. Singh, DR ORDER Per: V. Padmanabhan: 1. The present appeal is filed against the Order-in-Appeal No. 271/2012 dated 19/12/2012. The appellant was engaged in providing the taxable services falling under the category of Pandal or Shamiana Contractor Services as defined under Section 65 (77b) of the Finance Act, 1994. The....

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.... articles such as fixture, light etc, in connection with preparation, arrangement of a Pandal or Shamiana will be liable for payment of Service Tax under the above category. 4. Heard both sides and perused the record. 5. In view of Section 65 (77a), 'Pandal' or 'Shamiana' is defined to mean a place specifically prepared or arranged for organizing an official, social or business functions; an....