2015 (9) TMI 991

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....s like carpentry work involving different types of furniture items, modular partitions, fixation of false ceiling, painting of walls and ceilings etc. which falls under the ambit of "Interior decorator" under Section 69 of the Finance Act, 1994 and having not discharged the service tax liability, show cause notice was issued by invoking the extended period. Appellant contested the show cause notice on merits. The adjudicating authority after following due process of law held that the appellant is liable to pay the service tax hence confirmed the demands with interest and also imposed penalties. Aggrieved by such an order, an appeal was preferred before the first appellate authority. The first appellate authority also concurred with the view....

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....all under the services of "Interior Decorator" as they were engaged indirectly in the business of providing technical assistance or any other manner related to planning, design or beautification of spaces. His submission is that the appellant was enhancing the interior of the flat where they undertook the work of modular partition. It is his submission that the appellant in his statement stated that they are undertaking the activity of fixation of modular partitions, which would definitely fall under the category of "interior decorator". 5. We have considered the submissions made by both sides and perused the records. 6. Undisputedly the facts are that the appellant are engaged in the business of manufacturing furniture as per the des....

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....ant paragraphs:- "7. The term 'Commissioning or Installation' has been defined under Section 65(39a) of the Act, as:- (i) erection, commissioning or installation of plant, machinery, equipment or structures, whether pre-fabricated or otherwise; or (ii) installation of- (a) electrical and electronic devices, including wirings or fittings therefor; or (b) plumbing, drain laying or other installations for transport of fluids; or (c) heating, ventilation or air-conditioning including related pipe work, duct work and sheet metal work; or (d) thermal insulation, sound insulation, fire proofing or water proofing; or (e) lift and escalator, fire escape staircases or travela....