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2014 (10) TMI 766 - AT - Service TaxWaiver of pre deposit - Classification of service - Interior decorator service or works contract service - Held that:- interior decorator has to be a professional and has to advertise himself to the public that he is an interior decorator. From the bills and work orders produced, we do not find any such claim made by the appellant suggests that they are only undertaking interior works. Our attention also was drawn to one of the work orders wherein the work done by the appellant was certified by an interior decorator which also would show that the appellant may not be considered as an interior decorator. If they were considered to be so and their service was taken on that basis, Dell International, a customer in that case, would not require a certificate from interior decorator about the work done by the appellant. classification itself is debatable and the appellant seem to have a prima facie case to show that they are not interior decorators, the requirement of pre-deposit is waived and stay against recovery granted during the pendency of the appeal - Stay granted.
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