Head of service

As far as trading is concerned it is not a service As per constitution of india & liable to vat or CST as the case may be

For Decoration & ancillary activities see the portion of service which has major revenue and accordingly classify it  as the service

If Major service provided is decoration then it is classified as Decoration Services or{May be under Pandaal & Shamiyana}

If provided services are different and are in the same bunch of services then it is bundeled service & see the major portion of service in the bundled service which very clearly describes about the nature of service e.g.

in case of hotel accomodation services it includes both fooding & stay in hotel. It is clear example of bundled service here 2 services are being provided viz. Hotel Accomodation & Restaurant Service but the major part of revenue is coming from Hotel Accomodation  hence it is clearly said that it is Hotel Accomodation service & not Service of Restaurant & hotel accomodation Separately & service Tax is charged as chargeable for service of hotel accomodation on the whole amount of services in invoice.

For REGISTRATION UNDER SERVICE TAX THE VALUE OF SERVICES PROVIDED MUST BE GREATER THAN Rs. 10 lakhs BELOW 10 LAKHS IT IS NOT RECOMMENDED TO APPLY FOR REGISTRATION AS PER PROVISIONS OF CHAP V OF FIN ACT 1994 AS AMENDED UPTO DATE