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2017 (1) TMI 656 - AT - Service TaxClassification of service - Interior Decorator's Service - Composition Scheme - Works Contract Service - Held that: - the appellants were engaged in various civil works involving supply of materials with reference to preparing the building premises in a particular manner. The work involved are wood frame beveling, partition, lamination, fabrication, door, fixings, plumbing, sanitary work, ceramic work and many such activities. We could not find any indication regarding advice, consultancy, etc. with reference to planning, design or beautification of space. We note that Interior Decorator s Service in terms of statutory definition deals more with advice, consultancy and technical assistance and not on execution of elaborate civil fabrication/construction work. We find that all the contracts in dispute required to be examined by the Original Authority for a fresh decision. One more important issue requires a fresh consideration by the Original Authority. This is with reference to the composite nature of work order as submitted by the appellant. Appeal allowed by way of remand.
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