2008 (8) TMI 24 - AT - Service Tax

CESTAT rules in favor of respondents, rejecting Revenue's appeal to categorize them as interior decorators.

The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the respondents, dropping the demand of Service Tax. The Tribunal rejected the Revenue's appeal ... Making furniture as per specification of the buyer – right from the stage of issuance of SCN, it has been the Revenue’s case that the respondents were liable to pay tax under category of real estate agent - assessee cannot be held to be real estate agent, is not being disputed by the dept. in their memo of appeal – held that at the second stage of appeal, Revenue cannot make out a new case beyond the scope of show cause notice to confirm demand under category of interior decorator The Appellate Tribunal CESTAT, Ahmedabad ruled that the demand of Service Tax against the respondents was dropped as they were not real estate agents but engaged in making furniture. The Revenue's appeal to change the category to interior decorator was rejected as it was beyond the scope of the show cause notice.