05 March 2009
One of my client providing services of providing of Pandal, Tent & Shamiya at various religious function. Whether he is liable to pay S.T. on services provided to religious / charitable trust/ organisation / organised by state govt ? Please suggest with details notification/ clarification .
11 March 2009
The service provided by Pandal or Shamiana contractor is taxable if the services provided for "official, social or business function". It is there is definition of service under Section 65(77a). If the service is provided for religious or charitable or educational function, the service is not taxable.