TMI Blog2018 (9) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 therefore the demand of service tax is not legally sustainable against the appellant - appeal allowed - decided in favor of appellant. - ST/347/2008-DB - Final Order No. 21232 / 2018 - Dated:- 28-8-2018 - HON'BLE HON'BLE MR. S.S GARG, JUDICIAL MEMBER And HON'BLE MR. P. ANJANI KUMAR, TECHNICAL MEMBER Shri Kuriyan Thomas, Advocate For the Appellant Dr. J. Harish, Deputy Commissioner ( AR ) For the Respondent ORDER Per : S. S. Garg The present appeal is directed against the revision order passed by the Commissioner dated 21.04.2008 whereby the Commissioner (Appeals) confirmed the demand of service tax on the appellant along with interest and penalty. Briefly the facts of the present case are that the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly considering the facts and the law. He further submitted that the sole reason for the decision of the order in revision is that the decision of the Commissioner in Woodmanns case has gone in appeal before the CESTAT. He further submitted that the Department‟s appeal in the case of Woodmanns has been dismissed by this Tribunal vide its Final Order No. 20750/2018 dated 22.05.2018. He further submitted that the activities performed by the appellant do not fall under the definition of Interior Decorator Service‟ as provided under the Finance Act 1994 and thus the demand of service tax is not proper. The learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that point of time was pending before the CESTAT. We further find that the said appeal of the Revenue has been dismissed by the Tribunal vide its order dated 22.05.2018. Further we find that the activities undertaken by the appellant do not fall in the definition of Interior Decorator Service and the same has been held in the various decisions cited supra. Further we also find that the activities undertaken by the appellant includes supply of material and labour as per the work order placed on record and therefore it constitutes works contract which came into service tax net w.e.f. 01.06.2007 and in the present case, the period of dispute is November 2003 to December 2005 therefore the demand of service tax is not legally sustainable agai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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