TMI Blog2017 (1) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... on deals more with advice, consultancy and technical assistance and not on execution of elaborate civil fabrication/construction work. We find that all the contracts in dispute required to be examined by the Original Authority for a fresh decision. One more important issue requires a fresh consideration by the Original Authority. This is with reference to the composite nature of work order as submitted by the appellant. Appeal allowed by way of remand. - Service Tax Appeal No. 57363/2013-DB - 50140/2017 - Dated:- 6-1-2017 - Dr. Satish Chandra, President And Mr. B. Ravichandran, Member (Technical) Shri Gaurav Gupta, CA for the appellant Shri Ranjan Khanna, DR for the respondent ORDER Per B. Ravichandran The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rior Decorator s Service. The Adjudicating Authority failed to examine the work orders properly. They were not engaged in providing any advice, consultancy and technical assistance relating to planning, design or beautification of spaces. At the time of initially taking registration and thereafter, they have wrongly adopted the classification. On releasing the same, they have reported to the Department that their services were correctly classifiable under Work Contract Service. (b) No service tax is leviable on non-commercial building constructed by them. They have built Delhi Office of Common Wealth Games Organizing Committee and this is not a commercial construction; (c) The impugned order was passed in violation of principles o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al records. 6. The main dispute in the present appeal relates to classification of service rendered by the appellant. We notice that the Original Authority was mainly guided by the appellant s own registration and certain income tax returns in which the appellants classified their income under Interior Decorator . We find that it is necessary to independently examine the actual nature of activity undertaken by the appellant with reference to the work orders of the various clients. Nomenclature of their income or their initial registration with the Service Tax Department cannot be the sole basis for taxing the appellant under a particular category. The true nature of service should be examined from the activities undertaken and income ear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service tax liability. We note that adequate opportunity has to be given to the appellant to provide the details of income for the dispute period. 8. We also note that one more important issue requires a fresh consideration by the Original Authority. This is with reference to the composite nature of work order as submitted by the appellant. The applicability of service tax in such work orders has been examined and decided by the Hon ble Supreme Court in Larsen Toubro Ltd. (supra). The Hon ble Supreme Court held that the service tax liability is applicable only w.e.f. 1.6.2007 on such indivisible work contract service, when the new tax entry was introduced in the Finance Act, 1994. This aspect also requires consideration by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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