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TMI Blog2018 (5) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... l envisaged in the provision of services under Interior Decorator Service. From the sample copies of invoices submitted along with the appeal, it is found that the activities involving making mirror panelling, false ceiling, lunch room tables, sofa, chairs, laminated panelling etc. with the materials to be supplied by the appellants themselves - It is also interesting to note that in all these invoices, the work has to be completed as per design and drawing and specifications as provided by M/s.Gypsum India Ltd. Discernably, the appellants are then no where involved even in the design and drawing of the work that has been entrusted to them. The appellants cannot then be slotted into the category of Interior Decorator Service. Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order dt. 17.01.2011 upheld the order of the original authority. Hence this appeal. 2. Today when the matter came up for hearing, on behalf of the appellant, Ld. Advocate Shri Durairaj takes us to the copies of invoices filed along with the appeal to contend that the nature of work related only to completion and finishing services of the type which would fall under CIC Service and not under Interior Decorator Service. He also submits that even for argument sake, if there is tax liability required to be borne by them, the imposition of penalty is unjustified. Since the entire issue relates to interpretation whether these services carried out by them would fall under CIC Service or under Interior Decorator Service. Ld. counsel also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, railways, transport terminals, bridges, tunnels and dams; (59) Interior decorator means any person engaged whether directly or indirectly in the business of providing by way of advice, consulting, technical assistance or in any other manner, services related to planning, design or beautification of space whether man-made or otherwise and includes a landscape designer . 5. From the above definitions, it becomes clear that Interior Decorator Service involves provision of advice, consulting technical assistance or services provided by way of intelligence or skill. There is no supply of material envisaged in the provision of services under Interior Decorator Service. On the other hand, from the sample copies of invoices submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under dispute would fall under the category of interior decorator or otherwise. We need to go through the definition as amended, in Section 65(59) of Finance Act, 1994 : - Clause (59) of Section 65 of the Finance Act, 1994 defines interior decorators‟ as - interior decorators‟ 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 space whether man-made or otherwise and includes a landscape designer . 6.2 It can be seen from the above reproduced definition, the activities which are undertaken by the appellant are not falling under the category o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ious kinds of work include carpentry work involving execution of different types of furniture, modular partitions fixation of false ceiling painting of walls and ceiling and all these activities are carried out under the control and supervision of the appellant as per the agreement/contracts entered into. These facts have been admitted by Shri Divekar i.e. the appellant in his statement recorded under Section 14 of the Central Excise Act, 1944. The service provided by the appellant is related to planning, designing and beautification of space. 6.3 In view of the foregoing and the facts and circumstances of this case as also the judicial pronouncement, we hold the impugned order is unsustainable and liable to be set aside and we do so. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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