2014 (3) TMI 542

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....nsultant PER : S S Kang Heard both sides. 2. Revenue filed this appeal against the impugned order passed by the Commissioner (Adjudication) Central Excise, Mumbai. 3. The brief fact of the case are that the show cause notice was issued to the respondents demanding service tax on the ground that respondents were providing services under the category of "Interior Decorator" as defined under Sect....

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....ork from Airports Authority of India Ltd. Nuclear Power Corporation of India, Atomic Energy, National Institute of Oceanography etc. that nature of civil work carried out by them are plastering, painting, electrical works, flooring, partitioning, false ceiling and furnishing, the respondents produced copies of the work orders which are in respect of renovation/modification of interior and furnitur....

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....nts provided interior decorator service. The provisions of Section 65(59) of the Finance Act are reproduced below:    "Interior decorator" means any person engaged, whether directly or indirectly, in the business of providing by way of advice, consultancy, technical assistance or in any other manner, services related to planning, design or beautification of spaces, whether man-made or o....