2005 (8) TMI 110

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Usha Niketan, New Delhi-110016 (hereinafter referred to as the applicant) has filed an application for advance rulings in which originally three questions were raised.  The applicant is setting up a joint venture in pandal and shamiana business in New Delhi alongwith Ms. Deep Kaur who is a non-resident and who happens to be applicant's daughter. Two of the three questions which were originally raised were subsequently reframed. The revised three questions read as under:- I Under which classification i.e. (a) to (zzy) of sub-section 105 of section 65 of Chapter-V of the Finance Act, 1994 are supply of furniture, fixtures, lights and light fittings, PA system and other articles, without providing/supplying/erecting a pandal or shamiana....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ided as a caterer". Sub-section (105) of section 65 of the Act defines "taxable service" in the context of various types of services which are provided or to be provided as has been enumerated in different clauses under this sub-section.  From the language of the question framed by the applicant, one possibility appears to be that the applicant is envisaging a situation in which he would not himself provide, supply or erect a pandal but would only supply furniture, fixtures etc. to a pandal or shamiana (provided, supplied or erected by some other person). The other possibility may be that the applicant would supply furniture, fixtures etc. to a place which is not a pandal or shamiana as defined in sub-section (77a) under section 65 of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., erection or decoration of a pandal or shamiana. In other words, the type of service which a person has to provide in order to become a pandal or shamiana contractor would necessarily be in connection with a pandal or shamiana as defined in sub-section (77a) of section 65 of the Act. As long as this criterion is satisfied, the person will be covered by the definition of pandal or shamiana contractor and any of the aforementioned services provided by such a contractor to a client either directly or indirectly, will be classifiable as a taxable service under clause (zzw) of sub-section (105) of section 65 of the Act. It is not necessary that a person who is providing any service, whether directly or indirectly, in connection with the prepara....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the applicant treating the communication F.No. B2/8/2004-TRU, dated 10th September, 2004 (wrongly quoted by the applicant as B2/A/2000/TRU in the reframed question no. II in the written submission before the Authority), issued under the signature of Joint Secretary(TRU), Ministry of Finance, Department of Revenue (Tax Research Unit) as an exemption notification. Perusal of this letter makes it clear that this has been issued as an internal communication to the senior officials in charge of various field formations under the Revenue Department, explaining the scope of the changes brought in with the enactment of the Finance Bill (No.2), 2004 w.e.f. 10.9.2004.  The entire explanation is in the context of new services which came under th....