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2018 (6) TMI 1152 - CESTAT BANGALOREInterior decoration services - the services in relation to planning, design and beautification of spaces - whether the services are covered by the definition of "Interior Decoration Service"? - Held that:- A similar issue had come up before this Tribunal in the case of Spandrel vs. CCE, Hyderabad/Kochi [2010 (5) TMI 299 - CESTAT, BANGALORE], wherein the appellants in that case were undertaking interior works such as pest control, demolition & dismantling, masonry work, wall preparation viz. cement, plaster, POP punning, flooring & cladding, works like wall paneling, false ceiling, interior furnishing, partitioning of Banks, Financial Institutions and other firms etc. The activities which had been undertaken, have now been specifically included. This would indicate that prior to 16-6-2005, these were not included in the category of 'interior decorator service' - In the instant case, the respondents had approached the Department for registration under Interior Decoration Service, but no action was taken by the Department on their application for registration under the said service. Appeal dismissed - decided against Revenue.
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