Service tax leviable on activity of preparation of place to hold event by erection of pandal and shamiana, CBEC clarifies vide CIRCULAR NO.168/3/2013-ST [F.NO.356/2/2013-TRU], DATED 15-4-2013 Hiring/Erection of Pandal or Shamiana in events/functions does not amount to ‘transfer of right to use’ and is, therefore, liable to service tax Facts: The process of erection/laying of Pandal […]