TMI Blog2014 (3) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... consultancy or technical assistance relating to complying drawing or design or number of space. In the present cased drawing and design is supplied to the applicants for execution of work. The copies of the work orders which are produced by the respondents the work is in respect of civil work, electrical work etc - execution of civil work, sanitation work, plumbing, electrical work and wooden fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the show cause notice was issued to the respondents demanding service tax on the ground that respondents were providing services under the category of Interior Decorator as defined under Section 65 of Chapter V of Finance Act, 1994. The respondents filed reply to the show cause notice and after taking into consideration the contention made by the respondents adjudicating authority dropped th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng, electrical works, flooring, partitioning, false ceiling and furnishing, the respondents produced copies of the work orders which are in respect of renovation/modification of interior and furniture work including Civil, Electrical Work A.C Ducting Grills. The work orders received from National Institute of Oceanography is in respect of Interior Decoration, Acoustic Wall paneling, Electrical a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 7. We find that as per the definition of scope of interior decorator as per the Finance Act. Is in respect of advice, consultancy or technical assistance relating ..... X X X X Extracts X X X X X X X X Extracts X X X X
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