https://www.taxtmi.com/caselaws?id=168 The Commissioner upheld the original order, confirming the service tax liability of M/s. OIKOS, a sub-contractor registered as "Interior Decorators," for services provided to M/s. CTAPL, an architect falling under a different service category. The Commissioner rejected OIKOS's argument that they were not directly connected to the clients, emphasizing their role as main consultants for CTAPL. Additionally, the penalty imposed under Section 76 of the Finance Act, 1994, was upheld, affirming the correctness of the adjudicating authority's decision. en-us Tue, 28 Oct 2003 00:00:00 +0530 Thu, 10 Apr 2008 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168 The Commissioner upheld the original order, confirming the service tax liability of M/s. OIKOS, a sub-contractor registered as "Interior Decorators," for services provided to M/s. CTAPL, an architect falling under a different service category. The Commissioner rejected OIKOS's argument that they were not directly connected to the clients, emphasizing their role as main consultants for CTAPL. Additionally, the penalty imposed under Section 76 of the Finance Act, 1994, was upheld, affirming the correctness of the adjudicating authority's decision. Case-Laws Service Tax Tue, 28 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168