2014 (4) TMI 956

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....or the Respondent : Shri D D Joshi, Supdt. (AR) JUDGEMENT Per: S S Kang: Heard both sides. 2. The appellant filed this appeal against the impugned order whereby the Commissioner (Appeals) upheld that demand of Rs.10,71,142/-, interest and penalty on the ground that the appellant provided interior decorator service. The contention of the appellant is that appellant undertaken the activi....

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....trees etc. Hence the demand is not sustainable. 4. Revenue relied on the finding of the lower authorities and submitted that as per the definition of interior decorator as provided under the Finance Act, 1994, landscaping is covered. The applicant entered into a composite contract for landscaping which includes beautification by way of plantation of trees and ornament plant. In view of this, de....