2017 (4) TMI 495

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.... 2. Ld. counsel for the appellant argued that KIPL are interior contractors who received contract for undertaking interior including civil, plumbing, electrical, fire fighting etc. and also sourcing and supplying of furniture items both fixed and loose. He pointed out that the clients appoint professional architect/ interior designer to design and interior of the premises. The said architect/ interior decorators thereafter were contractors for the said jobs through tenders. The appellant on receiving the said contracts carried out the same by sub-contracting various jobs to independent job workers. The appellant coordinate the work of job workers and also provides various bought out items and other material as per the requirement of the con....

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.... made a general statement which is relied in the subsequent show cause notice that the furniture which was fabricated and fixed at the site is fabricated by him on labour charges. In the subsequent show cause notice there was a specific charge that loose furniture is manufactured in the factory of the appellant and the same has been cleared to the customers. 7. In the present case the demand in respect of the furniture which is fabricated and fixed at site, is dropped and demand is confirmed only in respect of the loose furniture which is manufactured in the factory of the appellant. 8. In respect of the contention of the appellant that they are under bona fide belief that the goods in question are not excisable, we find that in the f....