https://www.taxtmi.com/caselaws?id=245089 The Tribunal dismissed the Revenue's appeal against the Commissioner's order demanding service tax from the respondents for interior decorating services. It was held that the respondents, who executed civil and electrical works based on designs provided by clients, did not fall under the definition of an "Interior Decorator" as per the Finance Act, 1994. The Tribunal emphasized the need for evidence of providing planning, design, or beautification services to classify as an interior decorator. The judgment clarified that executing works based on designs does not constitute interior decorating services, leading to the appeal's dismissal. en-us Thu, 24 Oct 2013 00:00:00 +0530 Thu, 23 Feb 2017 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245089 The Tribunal dismissed the Revenue's appeal against the Commissioner's order demanding service tax from the respondents for interior decorating services. It was held that the respondents, who executed civil and electrical works based on designs provided by clients, did not fall under the definition of an "Interior Decorator" as per the Finance Act, 1994. The Tribunal emphasized the need for evidence of providing planning, design, or beautification services to classify as an interior decorator. The judgment clarified that executing works based on designs does not constitute interior decorating services, leading to the appeal's dismissal. Case-Laws Service Tax Thu, 24 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245089