9911796707
TMI Blog2008 (12) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... mber (Judicial) and Shri B.S.V. Murthy, Member (Technical) (Final Order No. A/2628/WZB/Ahd/2008-CI dt. 1.12.2008 certified on 12.12.2008 in Appeal No. ST/179/2005) Shri R.S. Sarova, JDR for Appellant. Shri J.C. Patel, Adv. for Respondent. [Order per : Archana Wadhwa, Member (Judicial)]. - Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has preferred the present appeal. After hearing both the sides, we find that the respondent is admittedly a manufacturing unit engaged in the manufacture of Iron and Steel Furniture. 2. Proceedings were initiated against the respondent demanding service tax on the ground that they have rendered the services of Interior Decorators to their client as also the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aged in that kind of activity and is known in the market accordingly. The appellant has submitted that they have merely rendered their advice to rearrange the furniture in the office premises of their customer to save the space and charged the same accordingly. They are not known in the market as interior decorators. They are known in the market as manufacturers of iron and steel products, including steel furniture. It is also on record that this is isolated case of giving advice to someone against consideration for an amount. Further, in my view, an interior decorator is required to decorate a space and such decoration will reflect the artistic talent of the interior decorator. The records do not suggest that the appellant has engaged them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) to Section 65(72) as any service provided in connection with the management of any organization, in any manner. The term "management" is generally understood to mean running the affair of an organization in an organized and systematic manner. To be able to do this efficiently and effectively, management typically involves carrying out a host of activities, functions and tasks at different levels. Thus, management encompasses both strategic and operational level functioning and would include tasks such as planning organizing staffing, directing controlling and coordinating, management also invariably involves designing organizational structure around functions such as marketing manufacturing, research and development and finance and/or b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... infirmity in the same. The financial services were made liable to tax w. e. f. 16.6.2000. If at all the appellants can be held to render financial services, which would not be liable to tax prior to the said date The Tribunal in the case of Shakumbari Sugar Allied Ind. Ltd. Vs. CCE, Meerut-I - 2006 (76) RLT 882 (CESTAT-Del) has held that the giving of advices in stray case will not bring the assessee in that particular category unless they are known as such. Inasmuch as, in that case the appellants were known as Sugar manufacturer and not an Engineering firm, the Tribunal rejected the Revenue's plea that the appellants should be considered as Consulting Engineer. 6. We note that in the present case, apart from one stray advice gi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
