https://www.taxtmi.com/caselaws?id=32757 The Tribunal ruled in favor of the respondent, a manufacturing unit of Iron and Steel Furniture, in a case involving liability to pay service tax for Interior Decorator and Management Consultant services. The Tribunal agreed with the Commissioner (Appeals) that the respondent did not fall under the definitions of an Interior Decorator or a Management Consultant, as they were primarily engaged in manufacturing and occasional advice on rearranging furniture and financial investments did not constitute the respective services. Consequently, the Tribunal dismissed the Revenue's appeal, holding that the services provided were not taxable under the Finance Act, 1994. en-us Mon, 01 Dec 2008 00:00:00 +0530 Thu, 30 Apr 2009 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32757 The Tribunal ruled in favor of the respondent, a manufacturing unit of Iron and Steel Furniture, in a case involving liability to pay service tax for Interior Decorator and Management Consultant services. The Tribunal agreed with the Commissioner (Appeals) that the respondent did not fall under the definitions of an Interior Decorator or a Management Consultant, as they were primarily engaged in manufacturing and occasional advice on rearranging furniture and financial investments did not constitute the respective services. Consequently, the Tribunal dismissed the Revenue's appeal, holding that the services provided were not taxable under the Finance Act, 1994. Case-Laws Service Tax Mon, 01 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32757