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2018 (5) TMI 485 - AT - Service TaxClassification of services - appellants were engaged in making false ceiling, partitions, panelling, boxing, applying wall papers, carpeting etc. - Department took the view that these activities would fall under the category of ‘Interior Decorator Service’ and not under the category of Commercial or Industrial Construction Service (CICS) - whether the service would be classifiable under Interior Decorator Service or under CICS? - Held that: - Interior Decorator Service involves provision of advice, consulting technical assistance or services provided by way of intelligence or skill. There is no supply of material envisaged in the provision of services under Interior Decorator Service. From the sample copies of invoices submitted along with the appeal, it is found that the activities involving making mirror panelling, false ceiling, lunch room tables, sofa, chairs, laminated panelling etc. with the materials to be supplied by the appellants themselves - It is also interesting to note that in all these invoices, the work has to be completed as per design and drawing and specifications as provided by M/s.Gypsum India Ltd. Discernably, the appellants are then no where involved even in the design and drawing of the work that has been entrusted to them. The appellants cannot then be slotted into the category of Interior Decorator Service. Appeal allowed - decided in favor of appellant.
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