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TMI Blog2019 (4) TMI 1698X X X X Extracts X X X X X X X X Extracts X X X X ..... vice. In the present case, it is apparent that in the said case did not involve any advisory consultancy or technical assistance. Thus it is apparent that the verification of the facts from the agreement is necessary before any decision on the issue is reached - the matter needs to be remanded to original adjudicating authority for examination of contract. Management, Maintenance and Repair Service - period 16.05.2006 to 28.02.2008 - HELD THAT:- Appellant relies on the decision of Tribunal in the case of COMMISSIONER OF CENTRAL EXCISE, JAIPUR-I VERSUS ANS CONSTRUCTIONS LTD. [ 2009 (6) TMI 465 - CESTAT, NEW DELHI] . It is seen that the period involved in the said case was 16.06.2005 to 28.02.2006, which is period prior to amendment in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... srs Framroz Perviz Kekobad against confirmation of demand of service tax, interest and imposition of penalty under Section 76, 77 and 78 of the Finance Act, 1994. 2. Ld. Counsel for the appellant pointed out that they are engaged in various garden related activities. He pointed out that the demand for the period 01.04.2003 to 28.02.2008 has been raised under the category of service of interior decorator and demand for the period 16.06.2005 to 28.02.2008 has been raised under the head of Management Maintenance, and Repair Services . He pointed out that during the period September, 2002 to March, 2006, the appellant were paying service tax whenever, it was received from the client, however, w.e.f. March 2006, the appellant s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) a manufacturer or any person authorised by him, in relation to,- (a) management of properties, whether immovable or not; (b) maintenance or repair of properties, whether immovable or not; or (c) maintenance or repair including reconditioning or restoration, or servicing of any goods, excluding a motor vehicle; He pointed out that the terms immovable property has been defined in the Indian Registration Act as follows:- immovable property includes land, buildings hereditary allowances, rights to ways, lights ferries, fisheries or any other benefit to arise out of land, and things attached to the earth or permanently fastened to anything which is att ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e period 01.04.2003 to 28.02.2008. b) Management, Maintenance and Repair Service for the period 16.05.2006 to 28.02.2008. 4.1. As regard, interior decorator service, it is seen that the same has been defined as follows. Interior decorator means any person engaged, whether directly or indirectly, in the business of providing by way of advice, consutancy, technical assistance or in any other manner, services realated to planning, design or beautification of spaces, whether man-made or otherwise and includes a landscape designer The said services be applicable only in circumstances were advice, consultancy and technical assistance is in relation to planning, design or beautific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of work and nowhere these can be considered as advisory or consultancy or technical assistance. From the above it is apparent that in the said case did not involve any advisory consultancy or technical assistance. Thus it is apparent that the verification of the facts from the agreement is necessary before any decision on the issue is reached. In view of above, we are of the opinion that the matter needs to be remanded to original adjudicating authority for examination of contract and come to the conclusion regarding liability of service tax depending on the specific advisory consultancy and technical assistances provided under such contract or otherwise. 4.3. The second issue relates to the demand under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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