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TMI Blog2023 (6) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... of the work of interior decorator - Interior Decorator Service or works contract service - period June, 2007 to March, 2008 - HELD THAT:- The entire service has been provided by the assessee along with materials. The said fact has not been disputed either of the sides. Relying on the decision of the Hon ble Supreme Court in the case of COMMISSIONER, CENTRAL EXCISE CUSTOMS VERSUS M/S LARSEN TOUBRO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside. As the demand is not sustained, the question of imposing penalty under Section 76 of the Finance Act, 1994, does not arise. Appeal filed by assessee allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, a show-cause notice was issued to the assessee demanding service tax on their activities and the matter was adjudicated. The demand of service tax was confirmed along with interest and penalty under Section 78 of the Finance Act, 1994, was also imposed with an option to pay 25% of penalty if the same is paid within time period and the ld.Adjudicating Authority did not imposed penalty und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee, but the assessee opted to pay service tax under composite scheme of works contract, the same has been taken on record. In that circumstances, we hold that the appropriate classification of activities of works undertaken is "Works Contract Service" and they have discharged service tax liability. 7. In these circumstances, the demand against the assessee under the category of "Interio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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