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TMI Blog2014 (10) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. Shri S. Teli, AR, for the Respondent. ORDER Appellants registered themselves as service providers of interior decorator service in 2007. However while paying the Service Tax, they treated the service as works contract and were paying tax on that basis from November, 2007 to September, 2011. Taking a view that the appellant is not eligible for the abatement of 67% composition scheme a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .3 I find from Section 65(105)(q) of the Finance Act, 1994 that taxable service in relation to Interior Decorator, means any service provided or to be provided to any person, by an interior decorator in relation to planning, design or beautification of spaces, whether manmade or otherwise, in any manner. 4.4 I opine from the above definition that the phrase in any other manner qualifies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable under Section 65(105) (q) of the Finance Act, 1994. In our view this is a debatable issue. It is possible to take a view that interior decorator has to be a professional and has to advertise himself to the public that he is an interior decorator. From the bills and work orders produced, we do not find any such claim made by the appellant suggests that they are only undertaking interior wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en recorded. Needless to say that more detailed examination of work order, the correctness of the claim made by the appellant regarding legal advice received by them, the information contained in ST-3 returns and other aspects will have to be considered which can be done only at the time of final hearing. At this stage, we consider that in view of the fact that the classification itself is debatab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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