2007 (7) TMI 220

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..... nder the instructions of the architects and do the execution part alone – held that appellant were carrying activities more akin to civil work in terms of definition of the term Commercial or Industrial Construction Services – assessee plea was rejected and they were brought under the definition of “Interior Decorators” – stay partly granted
Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, .....

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..... d out and the department considered their activity to fall under the definition of 'Interior Decorators' in terms of Section 65(59) of the Finance Act, 1994. The appellants are contesting the classification and their plea is that they are covered under the 'Commercial or Industrial Construction Services'. Their plea has been rejected by detailed impugned order. 2. The learned Counsel submits that .....

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..... on of "Interior Decorators". The facts are almost identical, therefore, appellants are directed to pre-deposit an amount of Rs. 10,00,000 (Rupees Ten Lakh Only) within a period of three months from the today and report compliance on 9th November 2007. Failure to comply with the terms of the stay order will entail dismissal of the appeal. As the issues in both these matters are identical and amount .....

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