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2019 (9) TMI 516 - HC - VAT and Sales TaxNature of activity - service or not - levy of VAT or Service Tax - Defects in the completion of original proceedings - petitioner engaged in the activity of interior decoration - TNGST Act - case of the petitioner is that income was earned purely on the activity of interior decoration, for which service tax has been paid - detailed records not produced by the petitioner - HELD THAT:- There is no merit in the Writ Petition insofar as the Assessing Authority, has in the course of the order, rendered categoric findings with regard to his repeated requests for evidences in support of the stand of the petitioner to the effect that the activity carried on by the petitioner was pure installation, that were not produced. The categorisation/classification of an activity can be undertaken by the Court only if all material, relevant and descriptive details of the work have placed before the authorities and findings contrary to such evidences have been rendered. In this case, despite more than adequate opportunities, having been extended, the petitioner has placed on record only very limited particulars, that are insufficient to support its stand - There was no detailed description given and importantly, no certificate produced from the clients in support of the petitioners' claim that all materials were supplied only by the clients and it was only the activity of installation that was rendered by it - thus there is nothing perverse in the order impugned, warranting interference. Petition dismissed.
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