2012 (9) TMI 375

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....s under the Finance Act, 1994 for the activities rendered by them under the category of 'Interior Decorators'. The Revenue has filed the appeal in the case of Cozy Interiors Pvt. Ltd. on the ground that the assessee is not entitled for cum-Service tax benefit as held by the Commissioner (Appeals). The issue involved in all the appeals are common and, therefore, all the three appeals are disposed of by a common order. 2. Heard both sides. 3. The issue in these appeals is whether the assessee are 'Interior Decorator' as defined under Section 65(59) of the Finance Act, 1994. The contention of the assessee is that they are engaged in making wooden furniture as per design and drawing supplied by their customer and also undertook ....

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....any other manner services related to planning, design or beautification of spaces whether man-made or otherwise and includes a landscape designer. 6. We have examined the works contract awarded to the assessee in these matters and as per the work-order, the works which were to be executed by them as per design and drawing supplied by their clients, are of sanitation, plumbing and allied works. The assessee also produced a copy of the final bill of the work executed in the case of M/s. Cozy Interiors Pvt. Ltd. and we find most of the items are in nature of execution of work like sanitation, plumbing, civil work or electrical work and of making the wooden furniture, except one item at serial No. 89, namely, Landscaping & Arboriculture....