2008 (2) TMI 647

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..... ay, Advocate, for the Appellant. Shri P.M. Govande, Jt. CDR, for the Respondent. [Order per: Jyoti Balasundaram, Vice-President]. - We have heard both sides on the application for waiver of pre-deposit of Service Tax of Rs. 91,43,930/- confirmed on the ground that the applicants herein were rendering services as interior decorators during the period 16-10-1998 to 25-9-2003 and penalty of Rs. 100 .....

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..... the applicants herein are in the nature of beautification of spaces so as to cover the definition given under Sec. 65(59). We also note that in the case of Space Decorators v. CCE, Pune [2007 (8) S.T.R. 180 (Tri.) pre-deposit has been waived, wherein the applicants were carrying out civil and plumbing work and manufacturing wooden furniture by holding that prima facie their services were not cover .....

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