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

....nil 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 application, we take up the appeal itself for hearing. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e 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 have not rendered any consultancy or advice in respect of Interior Decorator in any manner. 5. On the other ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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, whether directly or indirectly, in the business of providing by way of advice, consultancy, technical assistance or in any other manner, services related to planning, de....