https://www.taxtmi.com/caselaws?id=435113 The Tribunal allowed the appeal filed by Russell Interiors Private Limited, setting aside the order confirming the demand of service tax under 'interior decorator' service for the period 2011-12. The Tribunal held that the services provided by the appellant, including partition work, civil works, woodwork, flooring, etc., should be classified as 'works contract' services based on a previous Tribunal decision and the nature of services provided. The Tribunal found that the extended period of limitation invoked by the department was unjustified, as there was no evidence of suppression or misrepresentation by the appellant. en-us Mon, 27 Feb 2023 00:00:00 +0530 Mon, 13 Mar 2023 08:39:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435113 The Tribunal allowed the appeal filed by Russell Interiors Private Limited, setting aside the order confirming the demand of service tax under 'interior decorator' service for the period 2011-12. The Tribunal held that the services provided by the appellant, including partition work, civil works, woodwork, flooring, etc., should be classified as 'works contract' services based on a previous Tribunal decision and the nature of services provided. The Tribunal found that the extended period of limitation invoked by the department was unjustified, as there was no evidence of suppression or misrepresentation by the appellant. Case-Laws Service Tax Mon, 27 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435113