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2018 (8) TMI 28 - AT - Service TaxClassification of services - Interior Decorator’ services or Works Contract Service? - appellant are not only providing materials like Gypsum boards etc. but also were also taking up the work of making false ceiling with these items - Held that:- Interior Decorator’ services involve advice, consultancy, technical assistance related to planning design and beautification of space etc. This being so, any work involving beautification of space cannot by itself be brought within the fold of ‘interior decorator’. Thus, the appellant cannot then be brought within the fold of Interior Decorator Service - demand set aside. Show cause notices have also proposed demand of differential tax on the ground that provisions of Section 66 and 68 of the Finance Act, 1994 and Rule 3 of the Compensation Scheme have been contravened by not exercising the option as required under the Compensation Scheme etc. - it is found from para-5 of SCN dt. 0.09.2008 that the total taxable value for the impugned period is only ₹ 6,84,179/-. So also in respect of another SCN dt. 08.10.2009 it is found that the total taxable value is only ₹ 5,15,920/- - thus, the assertion of Ld. consultant on this score is correct - demand set aside. Appeal allowed - decided in favor of appellant.
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