Service tax

Sir,

One of my friend is in Pandal and shamiana business.  He has one query and that is

Services given to Temples, churches are taxable.

for e.g.  1.   if a temple or church tells directly  to a pandal operator to install a pandal etc for a function , IS THIS SERVICE IS TAXABLE.

              2. Secondly if some person tells (Sponsorer) to a pandal operator to install a pandal at the temple or church  IS THIS SERVICE TAXABLE OR NOT.

PLEASE CLARIFY

THANKS

SUSHANT