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2018 (10) TMI 1478 - AT - Service TaxClassification of services - whether the services rendered by the appellant are in the nature of work contract service or the interior decorator services? - Providing services in relation to partition work, metal glass works, civil works, wood work finishing, flooring, ceiling, false ceiling, hardware fittings, blinds, wall paper fixing, electrical work, plumbing work, AC ducting and other similar services in relation to constructed buildings/ offices etc. Held that:- The appellant was not to provide services as that of design and technical assistance or consultancy. The moment the nature of services as mentioned herein are provided without the said technical consultancy, the service comes out of the ambit of interior decoration services. These particular findings are sufficient for us to hold that Show Cause Notice has wrongly proposed the demand under interior decorator services and the adjudicating authority below also has been wrong by holding these services as interior decorator services. The perusal of order under challenge clarifies that the Commissioner himself has acknowledged the services of the appellant when provided to OC-CWG to be in the nature of work contract service. The order is absolutely silent to create any distinction about services being provided by the appellant to the clients other than OC-CWG - The Commissioner is also observed to be wrong while forming an opinion that the activity of the appellant do not fall under any clause i.e. A-E of the definition to works contract services - the demand as confirmed is not sustainable. Time limitation - Held that:- The period in dispute is w.e.f. 2006-07 to 2011-12. The Show Cause Notice is dated 19.10.2011 - the activity of appellant since is held to be work contract service, the Department is held to have wrongly invoked the extended period of limitation as there remains no evasion of tax on part of appellant what to talk of the intent to so evade. Show Cause Notice is therefore held to be barred by time. For the demand within the normal period of limitation, the demand is already held not sustainable. Appeal allowed - decided in favor of appellant.
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