TMI Blog2018 (10) TMI 1478X X X X Extracts X X X X X X X X Extracts X X X X ..... ided without the said technical consultancy, the service comes out of the ambit of interior decoration services. These particular findings are sufficient for us to hold that Show Cause Notice has wrongly proposed the demand under interior decorator services and the adjudicating authority below also has been wrong by holding these services as interior decorator services. The perusal of order under challenge clarifies that the Commissioner himself has acknowledged the services of the appellant when provided to OC-CWG to be in the nature of work contract service. The order is absolutely silent to create any distinction about services being provided by the appellant to the clients other than OC-CWG - The Commissioner is also observed to be w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... work finishing, flooring, ceiling, false ceiling, hardware fittings, blinds, wall paper fixing, electrical work, plumbing work, AC ducting and other similar services in relation to constructed buildings/ offices etc. These services include the transfer of property in goods as well for execution of contract. It is the case of the appellant that the services provided by him are in the nature of works contract services for which the appellant has been discharging the liability. However, the Department during an investigation got doubtful as to whether the appellant has discharged their service tax liability against the payments received from OC-CWG, 2010 for providing the interior decoration works and also qua the similar services provided to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ability. The appellant otherwise is discharging his tax liability however on the basis of it being a work contract service. For the said reason, Show Cause Notice is alleged to be barred by time. Order accordingly is prayed to be set aside. Appeal prayed to be allowed. 4. While rebutting these arguments, it is submitted by Ld. DR that the adjudicating authority below has meticulously dealt with the definition of the interior decorator service and the activities as have been done by the appellant. While impressing upon para 55 and 56 of the judgment, ld. DR has mentioned that the adjudicating authority below has rightly confirmed the services of the appellant as that of interior decorator services. Finally, justifying the demand confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of a new building or a civil structure or a part thereof, or of a pipeline or conduit primarily for the purposes of commerce or industry; or (c) Construction of a new residential complex or a part thereof; or (d) Completion and finishing services, repair, alteration, renovation or restoration of, or similar services, in relation to (b) and (c); or (e) Turnkey projects including engineering, procurement and construction or commissioning (EPC) projects; The interior decorator service is defined under Section 65(59) of the Finance Act, 1944 which reads as follows : The Interior Decorator s Service, is defined under Section 65(59) of the Act which reads as under:- Interior Decorator means any person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arifies that the Commissioner himself has acknowledged the services of the appellant when provided to OC-CWG to be in the nature of work contract service. The order is absolutely silent to create any distinction about services being provided by the appellant to the clients other than OC-CWG. The contract as discussed above of the appellant with another client rather proves the contrary that the nature of services provided by the appellant has always been same irrespective of the clients. Once such activity is acknowledged by the Department to be a work contract services there is no justification by concluding the similar activities to fall under any other category. The Commissioner is also observed to be wrong while forming an opinion that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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