Shamiana
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Shamiana is a popular Indian ceremonial tent shelter or awning, commonly used for outdoor parties, marriages, feasts etc. .[1] 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 era.
As per Government of India service tax rules under Finance Act 1997, the definition of Shamiana is given under the clause (77A) of section 65: "pandal or shamiana means a place specially prepared or arranged for organizing an official, social or business function".
References
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