2013 (9) TMI 1210 - AT - Service Tax

Summary

Issues involved: Change of cause title in a miscellaneous application, reclassification of service under 'Interior Decorator Service', consideration of evidence and definition of 'Interior Decorator'.

Change of Cause Title: The Revenue filed a miscellaneous application for changing the name of the respondent from Commissioner of Central Excise, Chennai-I to 'Commissioner of Service Tax, Chennai.'

Reclassification of Service: The appellant, engaged in 'Carpentary Work,' was providing woodwork services to customers of a construction company. A Show Cause Notice was issued proposing to reclassify the service under 'Interior Decorator Service.' The appellant argued that they did not provide consultancy or advice related to interior decoration.

Consideration of Evidence: The appellant stated they provided woodwork and painting services, not consultancy. The Tribunal found that the adjudicating authority did not determine if the appellant provided advice or consultancy as per the definition of 'Interior Decorator.' The matter was remitted for reconsideration.

Definition of 'Interior Decorator': The definition includes providing advice, consultancy, or technical assistance related to planning, designing, or beautification of spaces. The Tribunal directed a re-examination of the case by the adjudicating authority, considering all documents and giving the appellant a proper hearing opportunity. The appeal was allowed for remand, and the change of cause title was approved.