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TMI Blog2012 (9) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... nd ST/13 & 38/2008 - A/561-563/2011-WZB/C-I(CSTB) - Dated:- 22-11-2011 - S/Shri Ashok Jindal, P.R. Chandrasekharan, JJ. REPRESENTED BY : S/Shri Rajiv Waglay and T.C. Nair, Advocates, for the Assessee. Shri Y.K. Agarwal, Addl. Commissioner, for the Department. [Order per : Ashok Jindal, Member (J)]. The appellants, namely, M/s. Space Decorators, and M/s. Cozy Interiors Pvt. Ltd. have filed the appeals against the orders of confirming the demand of Service tax, interest and various penalties under the Finance Act, 1994 for the activities rendered by them under the category of Interior Decorators . The Revenue has filed the appeal in the case of Cozy Interiors Pvt. Ltd. on the ground that the assessee is not entitled for c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under : interior decorator means any person engaged, whether directly or indirectly, in the business of providing by way of advice, consultancy, technical assistance or in any other manner, services related to planning, design or beautification of spaces, whether man-made or otherwise and includes a landscape designer. As per the said definition a person who is directly or indirectly engaged in the business of providing any advice, consultancy, technical assistance or any in any other manner services related to planning, design or beautification of spaces whether man-made or otherwise and includes a landscape designer. 6. We have examined the works contract awarded to the assessee in these matters and as per the work-order, the wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... item which needs examination at the end of the adjudicating authority as it is not specific as to what is the activity undertaken by the assessee. In that case, if the activity is of execution of work, the same shall not fall under the category of interior decorators . Therefore, we remand back the matter to the original adjudicating authority to verify the item-wise work executed by the assessee in question, and if the activity undertaken by them is in the nature of execution of work-order, no demand shall be raised in the category of interior decorator . If any of the item in their work-order is of the nature of advice, consultancy, assistance for planning, designing or beatification of space, same shall be liable to Service tax under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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