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2017 (1) TMI 656 - CESTAT NEW DELHI

2017 (1) TMI 656 - CESTAT NEW DELHI - TMI - Classification of service - Interior Decorator's Service - Composition Scheme - Works Contract Service - Held that: - the appellants were engaged in various civil works involving supply of materials with reference to preparing the building premises in a particular manner. The work involved are wood frame beveling, partition, lamination, fabrication, door, fixings, plumbing, sanitary work, ceramic work and many such activities. We could not find any ind .....

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iginal 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 appeal is against order dated 22.01.2014 of Commissioner of Central Excise, Rohtak. 2. The a .....

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Interior Decorator s Service during the above period and did not discharge full service tax liability on the considerations received. They have also availed abatement under Notification No.1/2006 dated 1.3.2006 and Composition Scheme under Works Contract Service. The Original Authority found that the appellants are liable service tax under Interior Decorator s Service during the period in dispute and accordingly, the tax demand was confirmed on the appellant for the year 2010-2011, the value fo .....

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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 .....

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ly composite in nature cannot be bifurcated for service tax levy. The Works Contract Service, as a new taxable entry, was introduced only w.e.f. 1.6.2007. The Hon ble Supreme Court in Larsen & Toubro Ltd. 2015 (39) STR 913 (SC) clearly held that no service tax can be levied on Composite Works Contract prior to that date. (e) Denial of Composition Scheme under Works Contract is without any justification . The appellants opted for the said scheme right from 1.4.2011 prior to the payment of ser .....

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classification of service was wrong cannot be entertained. 5. We have heard both the sides and perused the appeal 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 o .....

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orders, invoices involved in the present dispute. We have perused some of the documents and note that the Original Authority should have examined the terms of each one of the work order before arriving at the conclusion regarding classification of the service rendered by the appellant. Prima facie, we find that the appellants were engaged in various civil works involving supply of materials with reference to preparing the building premises in a particular manner. The work involved are wood fram .....

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