2011 (5) TMI 800

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....dvocates, for the Appellant. Shri A.K. Sharma, JDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - Heard both sides extensively on the Stay Petition. 2. Applicant in pursuance of contract undertakes activities which include providing and fixing of vitrified tiles and ceramic tiles, aluminium sliding windows, gypsum ceiling, wooden partitions and wall paneling and fi....

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....ommercial or industrial service" which has been defined as meaning - (a)     .......................... (b)     .......................... (c)     completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and raili....

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....nical assistance or "any other manner". In the light of enlarged meaning given to the word "interior decorator" the actual activities undertaken by the Applicant should be treated as falling under interior decorator services. 6. We have carefully considered the submissions made from both the sides and perused the records. The definition of interior decorator is as follows : "Interior de....