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TMI Blog2018 (6) TMI 1152X X X X Extracts X X X X X X X X Extracts X X X X ..... invites attention to the definition of "Interior Decoration Service" and explained that the services in relation to planning, design and beautification of spaces provided in any manner were covered by the definition. He also relied upon the clarification dt. 07.10.1998 issued by the Board and argued that given the nature of the services provided, which includes services such as glazing, plastering, painting, flooring, wall paneling, ceiling rafters, door etchings, ceiling, paneling, gypboard ceiling, wooden work included paneling, doors, partitions, rafters etc. fall in the domain of interior decoration. He also invited our attention to para 4 of the show cause notice to indicate the nature of activities involved in the service. 4. Learned advocate for the respondents submits that the services provided by them were not in the nature of interior decoration service and their brochure shows that planning, advice etc. were given by the architects, whose names were given in the brochure. He also contended that the work carried out by the respondents was of composite nature and the said activity could be taxed after 01/06/2007 under 'Works Contract Service' as per the law laid down by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The lower authorities felt that the services rendered by the appellants fall under the category of 'Interior Decorator Service' as defined under Section 65 (59) of the Finance Act, 1994. In this set of facts, the Division Bench of this Tribunal has examined whether the said activities are classifiable under 'Interior Decoration Service' or under 'Commercial or Industrial Service'. In the said judgment, the Tribunal concluded as follow:- "7. On perusal of the Orders-in-Original in two cases (M/s. Spandrel and M/s. Premier Agencies) and the Revision Order in one case (M/s. Delta Projects), we find that the lower authorities had recorded clearly the activities undertaken by the appellants, The summarize the activities undertaken by the appellants, it seems that the appellants are engaged in works such as false ceiling, partitions, flooring modular systems, painting, carpeting, electrical connections; works like wall paneling, false ceiling, interior furnishing, partitioning of Banks, Financial Institutions and other firms and supply & fixing of various furniture, etc. This portion of the findings of the lower authorities is not challenged by both sides. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or conduit, which is - (i) used, or to be used, primarily for; or (ii) occupied, or to be occupied, primarily with; or (iii) engaged, or to be engaged, primarily in, commerce or industry, or work intended for commerce or industry, but does not include such services provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams. " It can be seen from the above clause (c), services which have been rendered brought for the first time in the definition - "Commercial or Industrial Construction Service". If it is so, the insistence of Revenue that the services rendered by the appellants would fall in the 'Interior Decorator Service' is incorrect. We also find that the Board vide letter dated 27-7-2005 which was issued for clarifying the Scope of 'Commercial or Industrial Construction Service' (after amendment), has categorically clarified as under :- "(2) Post construction completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tatement of Shri C.R. Raveendranath that the specification and design was provided by the clients and it is also clear from the statement of Smt. B.L. Manjusha that the respondents were executing the work under supervision by their own staff. In such a situation, where activities had been taken as per specification and design supplied by the client, this Tribunal in the case of CST, Mumbai vs. Indecor Slides (supra) has held as below:- "7. We find that as per the definition of scope of interior decorator as per the Finance Act, is in respect of advice, consultancy or technical assistance relating to complying drawing or design or number of space, In the present case drawing and design is supplied to the applicants for execution of work. The copies of the work orders which are produced by the respondents the work is in respect of civil work, electrical work, etc We find that this issue is in Tribunal in the case of Space Decorators v. Commissioner of C. E. Pune-III reported in 2012 (26) S. T.R. 346 (Tri. Mumbai) held that execution of civil work, sanitation work, plumbing, electrical work and wooden furniture is not covered under the scope of the interior decorator service. As ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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