2014 (4) TMI 956

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..... Supdt. (AR) JUDGEMENT Per: S S Kang: Heard both sides. 2. The appellant filed this appeal against the impugned order whereby the Commissioner (Appeals) upheld that demand of Rs.10,71,142/-, interest and penalty on the ground that the appellant provided interior decorator service. The contention of the appellant is that appellant undertaken the activity of actual plantation of grass and trees, .....

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..... . 4. Revenue relied on the finding of the lower authorities and submitted that as per the definition of interior decorator as provided under the Finance Act, 1994, landscaping is covered. The applicant entered into a composite contract for landscaping which includes beautification by way of plantation of trees and ornament plant. In view of this, demand is rightly made. 5. In the present case de .....

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..... e other contract is in respect of maintenance of lawn, providing water supply arrangement and for maintenance of trees and plant including trimming, removing grass shrubs etc. These work order are for execution of work and nowhere these can be considered as advisory or consultancy or technical assistance. 7. In view of the above, we find the merit in the contention of the appellant. The impugned .....

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