https://www.taxtmi.com/caselaws?id=364556 Supply of materials together with execution of false ceiling and allied works was held not to fall within Interior Decorator Service, because that category covers advisory, consultancy, technical assistance and design or beautification-related services rather than execution of works. The activity was therefore treated as works contract activity, and the classification under Interior Decorator Service was not sustainable. The differential service tax demand also failed because the taxable value for the relevant periods remained below the exemption threshold; consequently, the related interest and penalties could not survive. The tax already paid and collected was left undisturbed, while the disputed balance demand and consequential levies were deleted. en-us Thu, 26 Jul 2018 00:00:00 +0530 Tue, 21 Jul 2026 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364556 Supply of materials together with execution of false ceiling and allied works was held not to fall within Interior Decorator Service, because that category covers advisory, consultancy, technical assistance and design or beautification-related services rather than execution of works. The activity was therefore treated as works contract activity, and the classification under Interior Decorator Service was not sustainable. The differential service tax demand also failed because the taxable value for the relevant periods remained below the exemption threshold; consequently, the related interest and penalties could not survive. The tax already paid and collected was left undisturbed, while the disputed balance demand and consequential levies were deleted. Case-Laws Service Tax Thu, 26 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364556