TaxTMI 
TaxTMI 
2018 (5) TMI 485
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....s for the years 2003-04 to 2007-08, it emerged from invoices that appellants were engaged in making false ceiling, partitions, panelling, boxing, applying wall papers, carpeting etc. Department took the view that these activities would fall under the category of 'Interior Decorator Service' and not under the category of CICS. Hence a show cause notice dt. 23.04.2009 was issued to the appellants inter alia, proposing classification of the service as Interior Decorator Service under Section 65 (59) of the Finance Act, 1994; demand of Rs. 23,89,308/- service tax with interest thereon and imposition of penalties. Adjudicating authority confirmed the proposals for classification of the services under 'Interior Decorator Service', confirmed deman....
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....ce" means - (a) construction of a new building or a civil structure or a part thereof; or (b) construction of pipeline or conduit; or (c) completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services, in relation to building or civil structure; or (d) Repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or conduit, which is - (i) used, or to be used, primarily for ; or (ii) occupied, or to be occupied, ....
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....een entrusted to them. The appellants cannot then be slotted into the category of Interior Decorator Service. We also find that the case laws relied upon by the Ld. Advocate (supra) also support their contention. The relevant portion of the Tribunal's decision in the case of Divekar Associates Vs CCE Pune-III (supra) are re-produced below : "6. Undisputedly the facts are that the appellants are engaged in the business of manufacturing furniture as per the design, drawing and specification provided by the client. They also undertook the work of modular partition and the activities were executed under the supervision through sub-contractor, manufacture all types of furniture at site out of their own raw material as per the requiremen....
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....whether fabricated or otherwise); or (ii) Installation of - (a) electrical and electronic devices including wiring or fitting 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 travelators; or (f) such other similar services; 8. The appellants are engaged in the business of manufacturing furniture as per the design, drawing and specification provided by their client. They also undertook the work of....