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2018 (9) TMI 256 - CESTAT BANGALOREClassification of services - Interior Decorator Services or Works contract Service? - non-payment of Service Tax - Held that:- The activities undertaken by the appellant do not fall in the definition of “Interior Decorator Service” and the same has been held in the case of Commissioner of Service Tax, Mumbai V. Indecor Slides [2014 (3) TMI 542 - CESTAT MUMBAI] - the activities undertaken by the appellant includes supply of material and labour as per the work order placed on record and therefore it constitutes works contract which came into service tax net w.e.f. 01.06.2007 and in the present case, the period of dispute is November 2003 to December 2005 therefore the demand of service tax is not legally sustainable against the appellant - appeal allowed - decided in favor of appellant.
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