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2014 (3) TMI 542 - AT - Service TaxInterior Decorator service - Scope of taxable service - Section 65(59) - drawing and design is supplied to the applicants for execution of work contract - Held that:- As per the definition of scope of interior decorator as per the Finance Act. Is in respect of advice, consultancy or technical assistance relating to complying drawing or design or number of space. In the present cased drawing and design is supplied to the applicants for execution of work. The copies of the work orders which are produced by the respondents the work is in respect of civil work, electrical work etc - execution of civil work, sanitation work, plumbing, electrical work and wooden furniture is not covered under the scope the interior decorator service. As there is no evidence on record to show that respondents are advicing by way of consultancy or by way of technical assistance, in respect of planning or designing of the space, rather applicants are undertaking the other work as per the design and drawing supplied - Decided against Revenue.
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