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M/s Divekar Associates Versus Commissioner of Central Excise, Pune -III

2015 (9) TMI 991 - CESTAT 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 set aside - Decided in favour of assessee. - Appeal No. ST/571/10 - Final Or .....

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erent 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 following due process of law held that the appellant is liable to pay the servic .....

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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 by the appellant would fall under the category of Erection, Commissioning .....

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rs 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 appel .....

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e 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 impugned order. 6.1 On this factual matrix we have to consider whether thes .....

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ed 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 decision of this Tribunal in the case of Spandrel (Supra) (in which one of us .....

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