2013 (9) TMI 1210

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....v. For The Respondent : Dr. Anil Nigam, ADC(AR) Per Pradip Kumar Das:  The Miscellaneous application for change of cause title is filed by the Revenue.  The name of the  respondent is changed from Commissioner of Central Excise, Chennai-I to 'Commissioner of Service Tax, Chennai.' 2. As the issue involved in this appeal lies in a narrow compass, after disposing the stay ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of Rs. 53,61,974/- for the period from Oct.-06 to Sept.-08. She drew the attention of the Bench to the quotations given to their customers for the above work.  It is contended that the definition of 'Interior Decorator Service'  would cover advise, consultancy, technical assistance for planning, design or beautification of spaces, or in any other manner.  It is evident that they ha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Bench to the sample copy of the quotation to the flat owners.  Quotations would show the details of wooden work and other works with respective amount.  The learned Counsel submits that the  Commissioner passed the order  without considering the material evidences placed by them. 7.  We also noted that definition of 'Interior Decorator' means 'any person engaged, whe....