GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (9) TMI 991 - CESTAT MUMBAI

2015 (9) TMI 991 - CESTAT MUMBAI - 2015 (40) S.T.R. 1101 (Tri. - Mumbai) - Demand of service tax - Interior decorator service - 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. - Held that:- Activities which are undertaken by the appellant are not falling under the category of "interior decorator services". - impugned order is unsustainable and liable to be s .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e 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 period. Appellant contested the show cause notice on merits. The adjudicating authority after follo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

judicating authority as well as first appellate authority. He would submit that both the authorities have categorically recorded that the appellants are engaged in the business of manufacturing of furniture as per the design and drawing specifically provided by the client. It is his submission that the said activity of the appellant could not fall under Section 65(59) of the Finance Act, 1994 which defines that "Interior decorator services". He would submit that the activity undertaken .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

iew 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 pla .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

re that the appellant are engaged in the business of manufacturing furniture as per the design drawing and specification provided by the client. They also undertook the work of modular partition and the activities were executed under the supervision through sub-contractor, manufacture all types of furniture at site out of their own raw material as per the requirement and design provided by their client on contract basis. These facts are recorded by the first appellate authority in para 8 of the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e, 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." 6.2 It can be seen 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 dec .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version