TaxTMI 
TaxTMI 
2010 (5) TMI 299
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....7 14/2006 dated 31-10-2006 M/s. Spandrel, Hyderabad. 2. ST/400/2008 5/2008 dated 28-6-2008 M/s. Delta Projects, Cochin. 3. ST/41/2007 12/2006 dated 27-10-2006 M/s. Premier Agencies, Hyderabad. 2. The relevant facts of the case for consideration in all these appeals are that the appellants herein were undertaking interior works such as pest control, demolition & dismantling, masonry work, wall preparation viz., cement, plaster, POP punning; flooring & cladding, works like wall panelling, false ceiling, interior furnishing, partitioning of Banks, Financial Institutions and other firms, etc. It was noticed by the lower authority that the appellants have provided these services to their clients, mostly ....
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....ng false ceiling, wooden works, etc. and that activities would definitely fall under the category of 'Commercial or Industrial Construction Service'. It is the submission that these activities would be taxed with effect from 16-6-2005 and that they are discharging the service tax liability from 16-6-2005. It is the submission that the services which they are rendering since having been notified from 16-6-2005, these services prior to the period would not be leviable for service tax as has been decided by the Tribunal in various decisions i.e. in the cases of Roots Multiclean Ltd. v. CCE [2005] 2 STT 32 (Chennai - CESTAT) and Rolls Royce Industries Power (I) Ltd. v. CCE [2007] 6 STT 506 (New Delhi - CESTAT). He also submits that the ....
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....vice'. She submits that 'Commercial or Industrial Construction Service' would apply only when entire work of the relevant building or civil structure is completed. 5. The learned Counsel, on the other hand, draws our attention to the departmental clarifications on this issue, after such construction services came into service tax net. He specifically draws our attention to the Scope of 'Commercial or Industrial Construction Service' which has been clarified vide Board's letter F. No. B1/6/2005-TRU, dated 27-7-2005. 6. We have considered the submissions at length made by both sides and perused the records. 7. On perusal of the Orders-in-Original in two cases (Spandrel and Premier Agencies) and the Revision Or....
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....ntire records before us, the adjudicating authority has never recorded a finding that the appellants herein were giving advise, consultancy and technical assistance or planning work and designing. The adjudicating authority in this case has held that the words appearing in the definition would encompass the execution of the work which has been done by interior decoration. We are not impressed by the said findings or the observations made by the lower authority for the simple reason that the definition of 'interior decorator service' clearly envisages advice, consultancy and technical assistance and also planning and design and nowhere includes execution of work to be done as would fall under the category of 'interior decorator s....
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.... of revenue that the services rendered by the appellants would fall in the 'Interior Decorator Service' is incorrect. We also find that the Board vide letter dated 27-7-2005 which was issued for clarifying the Scope of 'Commercial or Industrial Construction Service' (after amendment), has categorically clarified as under :- "(2) Post construction completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentary, especially if undertaken as an isolated or standalone contract, are also specifically included. Thus post construction completion and finishing services are specifically included in the definition of commercial or ....