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TMI Blog2018 (8) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... emand of differential tax on the ground that provisions of Section 66 and 68 of the Finance Act, 1994 and Rule 3 of the Compensation Scheme have been contravened by not exercising the option as required under the Compensation Scheme etc. - it is found from para-5 of SCN dt. 0.09.2008 that the total taxable value for the impugned period is only ₹ 6,84,179/-. So also in respect of another SCN dt. 08.10.2009 it is found that the total taxable value is only ₹ 5,15,920/- - thus, the assertion of Ld. consultant on this score is correct - demand set aside. Appeal allowed - decided in favor of appellant. - ST/87/2010, ST/114/2012 - Final Order No. 42138-42139 / 2018 - Dated:- 26-7-2018 - Hon ble Ms. Sulekha Beevi, C.S., Member (Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 42,848/- with interest and imposition of penalty under Section 76 ibid. In adjudication, the original authorities confirmed these proposals and also imposed penalties under Section 76 ibid. In appeal, the Commissioner (Appeals) vide impugned orders dt.17.11.2009 and 24.11.2001 upheld the orders of the original authority and rejected their appeals. Hence appellants are before this forum in these two appeals. 3. Today when the matter came up for hearing, on behalf of the appellants, Ld. Consultant Shri Ramachandra Rao submits that they had wrongly registered under Interior Decorator Service; that they were not only providing materials like Gypsum boards etc. but also were also taking up the work of making false ceiling with these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g design and beautification of space etc. This being so, any work involving beautification of space cannot by itself be brought within the fold of interior decorator . This very Bench in the decision of Master Piece Vs CCE ST Coimbatore [2018] 93 taxmann.com 425 (Chennai) has observed as under : 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 along with the appeal from page 50 onwards, we find that the activities involving ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se. 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 of interior decorator services . We find strong force in the submissions mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifferent 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. 7. In the event, we are of the considered opinion that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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