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2011 (5) TMI 800 - AT - Service TaxInterior decorator - Applicant in pursuance of contract undertakes activities which include providing and fixing of vitrified tiles and ceramic tiles, aluminium sliding windows, gypsum ceiling, wooden partitions and wall paneling and fixing of plumbing and sanitary works, air-condition works etc – Held that:- main activities which are attributed to the interior decorator are “advice, consultancy, technical assistance.” There is no specific reference to execution of the work based on “such advice, consultancy, technical assistance, Applicant has made out a case for waiver of dues as per the impugned order, pre-deposit waived
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