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2010 (5) TMI 299 - AT - Service TaxInterior Decorator Service - Assessee were undertaking interior works such as pest control, demolition & dismantling, masonry work, wall preparation etc. The lower authorities held that above service provided by the assessee would not fall under category of 'Interior decorator's service' and accordingly confirmed demand. Held that - since services rendered by assessee were brought for first time in definition of 'Commercial or Industrial Construction Service' w.e.f. 16.06.2005, activities of assessee during relevant period would not be covered under definition of 'Interior decorator's service'.
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