2008 (9) TMI 319 - AT - Service Tax

Interior Decorator Service applicability of service tax on planting of trees, garden plants, grassy lawn, etc. - Prima facie, there is a merit in the appellant s submission that the activity of gardening under Horticulture activities, such as planting of trees, garden plants, grassy lawn etc. does not fall within the scope of Interior Decorators stay granted.

Summary

The appellant sought waiver of pre-deposit of service tax. Original authority dropped proceedings, but Commissioner held activity falls under "Interior Decorators Services." Tribunal granted waiver of pre-deposit, stayed recovery, and scheduled final hearing.