2014 (4) TMI 956

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..... viding water supply arrangement and for maintenance of trees and plant including trimming, removing grass shrubs etc. These work order are for execution of work and nowhere these can be considered as advisory or consultancy or technical assistance - Decided in favour of assessee. - Appeal No.ST/297/06 - Mum - Final Order No. A/193/2014-WZB/C-I(CSTB) - Dated:- 28-2-2014 - S S Kang and P K Jain, .....

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..... s covered under the definition of interior decorator as clause 59 of Section 65 of the Finance Act, 1994. 3. The contention is that the applicant had undertaken the activity of plantation and maintenance of grass and plant which cannot be considered as any advice consultancy for beautification, rather it is execution of work. The appellant relied on work orders to show that activity undertaken .....

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..... nsultancy, 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. 6. We have gone through the terms and conditions of the work orders, which are reproduced in the Order in Appeal. The work order is for leveling of area and preparing of the courtyards and for plantation of tr .....

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