Shamiana
Encyclopedia
Shamiana is a popular India
India
India , officially the Republic of India , is a country in South Asia. It is the seventh-largest country by geographical area, the second-most populous country with over 1.2 billion people, and the most populous democracy in the world...

n tent shelter, which is commonly used for outdoor parties, marriages, feasts etc.
. Its side walls are removable. The external fabric can be multicolored or can hold exquisite designs. The four corners are supported with wooden poles. The history of Shamiana, dates back to the Mughal
Mughal Empire
The Mughal Empire ,‎ or Mogul Empire in traditional English usage, was an imperial power from the Indian Subcontinent. The Mughal emperors were descendants of the Timurids...

 era. As per Government of India
Government of India
The Government of India, officially known as the Union Government, and also known as the Central Government, was established by the Constitution of India, and is the governing authority of the union of 28 states and seven union territories, collectively called the Republic of India...

service tax rules under Finance Act 1997, the definition of Shamiana is given under the clause (77A) of section 65, that is: "pandal or shamiana means a place specially prepared or arranged for organizing an official, social or business function".
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