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TMI Blog2020 (6) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate For the Respondent : Mrs. C. V. Savitha, Superintendent (AR) ORDER PER : P. ANJANI KUMAR The appellants are registered under Service Tax for provision of services of 'Architect Service' and 'Works Contract' service from 2003 and 2009, respectively. Disputing the classifications made by the appellant, Revenue issued a show-cause notice dated 20.4.2011 covering a period 2005-06 to 2009-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me, they have opted for composition scheme under Works Contract as upheld by the Tribunal in 2019 (31) GSTL 241 (Tri.-Hyd.). On going through the bills raised by ICICI Bank, HDFC Bank on the appellant, it is seen that the contracts awarded were for interior furnishing and made provisions for payment of reimbursable items. In view of the same, it is seen that the services rendered by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew of the decision of the apex court in case of Intercontinental Consultants and Technocrats Pvt. Ltd.: 2018 (10) GSTL 401 (SC), we find that no service has been rendered by the appellant to the clients of the appellants in relation to promotion of business or marketing of the goods. Therefore, we hold that demand on this count is also not sustained. 4. Referring to the demand on 'Renting of Immo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em could not be treated as payment of tax under the category of 'Works Contract' service, the same may be refunded to them. However, in view of our discussion above, we find that the appellant has correctly paid service tax under the 'Works Contract' service, there would be no case for refund. All the demands raised, however, are not sustainable. 6. The learned Authorized Representative for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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