pandal & shamiana

Smehta (CA Practice ) (85 Points)

10 May 2007  
Is the foll: services provided to mumicipal authorities or charitable institutions by 'panadal/shamiana' contractor taxable?
A)Electric generator,sound system,funiture & fixture for (i)'Flood Relief'distribution purpose (ii)organising meeting in a hall by municipal authority with representatives of political parties or press media etc in connection with flood relief operation?
B)Would it be taxable if above items are given on hire to political party for its own flood relief campaign organised by them or to residential societies?