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2015 (9) TMI 991

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..... (T), JJ. For the Appellant : Shri Anupam Dighe, Adv For the Respondent : Shri S V Nair, Asst Commissioner (AR) ORDER Per M V Ravindran This appeal is directed against Order-in-Appeal No. PIII/VM/165/2010 dated 16.07.2010. 2. The relevant facts that arise for consideration are during the period 1999-2003 it was alleged that the appellant undertook various activities like carpentry work involving different types of furniture items, modular partitions, fixation of false ceiling, painting of walls and ceilings etc. which falls under the ambit of Interior decorator under Section 69 of the Finance Act, 1994 and having not discharged the service tax liability, show cause notice was issued by invoking the extended peri .....

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..... He produces a copy of the said judgement. He would also submit that this view of the Bench was followed by the Tribunal in the case of Space Decorators v. CCE Pune III - 2012 (26) STR 346 (Tri.- Mumbai) and held that the activities could not fall under the category of Interior Decorator . 4. Learned D.R. on the other hand would submit that the activity undertaken by the appellant would fall under the services of Interior Decorator as they were engaged indirectly in the business of providing technical assistance or any other manner related to planning, design or beautification of spaces. His submission is that the appellant was enhancing the interior of the flat where they undertook the work of modular partition. It is his submission t .....

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..... n from the above reproduced definition, the activities which are undertaken by the appellant are not falling under the category of interior decorator services . We find strong force in the submissions made by the learned advocate that the issue is finally settled by the decision of this Tribunal in the case of Spandrel (Supra) (in which one of us was a Member). We reproduce the relevant paragraphs:- 7. The term Commissioning or Installation' has been defined under Section 65(39a) of the Act, as:- (i) erection, commissioning or installation of plant, machinery, equipment or structures, whether pre-fabricated or otherwise; or (ii) installation of- (a) electrical and electronic devices, including wirings or fittings t .....

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