Service tax on service exclusively for lighting & decoration

The Case u asked about falls under the following category and he is liable for service tax..................

“pandal or shamiana contractor” means a person engaged in providing any service, either directly or indirectly, in connection with the preparation, arrangement, erection or decoration of a pandal or shamiana and includes the supply of furniture, fixtures, lights and lighting fittings, floor coverings and other articles for use therein;

 agree with suri 

Thanks for reply,

Its correct ,but in case of supply of lighting & decoration other than “pandal or shamiana"like decoration in   buildings & functions in which pandal & shamiana is not involved.

Thanks,

In my view there is no need to specifically mention about the buildings and functions as the same is in nature of .“pandal or shamiana" services......by default all that includes under the above specified role ........Hence it comes under service tax purview .

Anyways jus clear with any other member......