2018 (1) TMI 1271

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.... the Respondent ORDER Brief facts are that the appellants were engaged in interior designing work for construction projects executed by the builders and also for individual owners of apartments. The department was of the view that such services falling under interior decorator services is leviable to service tax with effect from 1.6.2007 and a show cause notice dated 13.4.2009 was issued for....

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.... out that there was much confusion with regard to the classification of the services and whether such services would fall under works contract service. Thus, the appellant had failed to discharge the service tax only on the bonafide belief that they are not liable to pay the same. However, the appellant had paid an amount of Rs. 7,66,000/- even prior to issuance of show cause notice. The balance a....

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....notice has been issued invoking the extended period of limitation and therefore the appellants are guilty of suppression of facts. 4. Heard both sides. 5. On going through the records and also after hearing the submissions made by both sides, I find that the department has not been able to establish any positive act on the part of the appellant to establish willful suppression of facts. It i....