2020 (6) TMI 63

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellant : Mr. Kuriyan Thomas, Advocate For the Respondent : Mrs. C. V. Savitha, Superintendent (AR) ORDER PER : P. ANJANI KUMAR The appellants are registered under Service Tax for provision of services of 'Architect Service' and 'Works Contract' service from 2003 and 2009, respectively. Disputing the classifications made by the appellant, Revenue issued a show-cause notice dated 20.4.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o: 2015 (39) STR 913 (SC). In view of the same, they have opted for composition scheme under Works Contract as upheld by the Tribunal in 2019 (31) GSTL 241 (Tri.-Hyd.). On going through the bills raised by ICICI Bank, HDFC Bank on the appellant, it is seen that the contracts awarded were for interior furnishing and made provisions for payment of reimbursable items. In view of the same, it is seen ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed this as 'Business Auxiliary Service'. In view of the decision of the apex court in case of Intercontinental Consultants and Technocrats Pvt. Ltd.: 2018 (10) GSTL 401 (SC), we find that no service has been rendered by the appellant to the clients of the appellants in relation to promotion of business or marketing of the goods. Therefore, we hold that demand on this count is also not sustained. ....