TMI Blog2010 (5) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... red under definition of 'Interior decorator's service'. - ST/41, 47 OF 2007 AND 400 OF 2008 - 798 TO 800 OF 2010 - Dated:- 6-5-2010 - M.V. RAVINDRAN, JUDICIAL MEMBER AND B.S.V. MURTHY, TECHNICAL MEMBER K. Nagaraja Rao and G. Natarajan for the Appellant. Smt. Sudha Koka for the Respondent. ORDER M.V. Ravindran, Judicial Member - The following three appeals are disposed of by this common order : S/No. Appeal No. Order-in-Original No. date Party's name 1. ST/47/2007 14/2006 dated 31-10-2006 M/s. Spandrel, Hyderabad. 2. ST/40 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , but the Commissioner as reviewing authority under section 84(1), passed the Revision Order confirming the demand which has been raised in the showcause notice. 3. The learned Advocates appearing on behalf of the appellants draw our attention to the findings of the adjudicating authority. He submits that 'interior decorator' means any person engaged in the business of providing by way of advice, consultancy and technical assistance. It is the submission that in all these cases, there is no advice, consultancy and technical assistance but only execution of works as per the contract. He draws our attention to the various contracts which had been signed by their clients and submits that the works which were undertaken are mostly re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cond part includes services related to 'beautification of spaces'. It is the submission that in all these cases, it is an admitted fact that the appellants are doing the interior work of the banks and software companies. It is the submission that by doing interior work, the appellants have brought more aesthetic look and such services would classify under 'beautification of space'. It is the submission that the case laws relied upon by the appellants was in respect of construction services and could not be considered in the case of 'interior decorator service'. She further submits that the adjudicating authority has correctly brought out difference between 'Interior Decorator Service and 'Commercial or Indust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the customers to them. With this factual matrix, it would be necessary to reproduce the definition of term 'interior decorator services' under section 65(59) of the Finance Act, 1994 which reads as under : Interior decorator means any person engaged, whether directly or indirectly, in the business of providing by way of advice, consultancy, technical assistance or in any other manner, services related to planning, design or beautification of spaces, whether man-made or otherwise and includes a landscape designer. It can be seen from the above reproduced definition that 'Interior Decorator' gives advice, consultancy and technical assistance or in any other manner, services related to planning, design or beautificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imilar services, in relation to building or civil structure; or (d) repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or conduit, which is (i) used, or to be used, primarily for; or (ii) occupied, or to be occupied, primarily with; or (iii) engaged, or to be engaged, primarily in, commerce or industry, or work intended for commerce or industry, but does not include such services provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams. It can be seen from the above clause , services which have been rendered brought for the first time in the definition - Commercial or Industrial Construction Service . If it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... introduced only from 16-7-2001 and it is not proper to demand service tax on said service for an earlier period under the category of 'telephone service'. In yet another case of Jet Airways (India) Ltd. v. CST [2008] 15 STT 1 (Ahd. - CESTAT) on a similar issue as to scope of new entries in Service Tax net, the Co-ordinate Bench, held as under, which we may reproduce : 9. We also agree with the appellant's contention that once the new entry is introduced with effect from the date without disturbing already existing entries, it has to be held that the new entry was not covered by the previous entry. The reference in this regard is made to the Tribunal decision in the case of Board of Control For Cricket in India v. C.S.T., Mu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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