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TMI Blog2011 (5) TMI 800X X X X Extracts X X X X X X X X Extracts X X X X ..... and sanitary works, air-condition works etc – Held that:- main activities which are attributed to the interior decorator are “advice, consultancy, technical assistance.” There is no specific reference to execution of the work based on “such advice, consultancy, technical assistance, Applicant has made out a case for waiver of dues as per the impugned order, pre-deposit waived - ST/290/2009 - S-11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty Nine Thousand Six Hundred and Six only) along with interest and imposed an equal amount under Section 78. 3. Learned Sr. Advocate appearing for the Applicants submits that the service of interior decorator is concerned with rendering of advice, consultancy, technical assistance and on the other hand the Applicants are actually performing the various activities mentioned earlier. The design ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein execution of civil work, false ceiling work, carpentry work were held to be decided the purview of interior decorator services. 4. Learned J.D.R. and Joint C.D.R. taking us through the definition of interior decorator, submits that the activities of interior decorator relates to plan, design or beautification of spaces and such services can be rendered by way of advice, consultancy, tec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ical assistance. There is no specific reference to execution of the work based on such advice, consultancy, technical assistance . The primary activities of execution may not be covered by the term in any other manner . Prima facie the claim on behalf of the Appellant that they are rendering commercial or industrial construction services by entering into a works contract appears acceptable and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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