TaxTMI 
TaxTMI 
2023 (11) TMI 373
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....her taken any registration under appropriate service category for payment of Service Tax not paid any Service Tax on the value of Service provided by them to M/s. Saumya Construction Pvt. Ltd. And thereby has not discharged their Service Tax liability on income realized in respect of services proved by them M/s Saumya Construction Pvt. Ltd. A demand under other heads like event organization, display charges, fast food court hire charges exhibition rent/stall etc., has also been raised in the show cause noticed dated 21st October, 2009. The matter was adjudicated by Learned Additional Commissioner vide Order-In-Original dated 26.04.2011 where under all charges as invoked in the show cause notice has been confirmed. The appellant have filed a....
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....gning of logo, designing of three dimensional models. There are neither covered under "Architect" nor "Interior Decorative Service" category and therefore the demanding of service tax under the category of "Architect" and "Interior Decorator Service" is not correct and legally not sustainable. Similarly, It has further been mentioned that for the Financial Year 2006-2007 an amount of Rs. 30,33,720/- has also been received for only designing of logo and designing and making three dimensional models. 4. It is vehemently argued by the learned advocate that the Commissioner (Appeals) has also travelled beyond the scope of the show cause notice as well as Order-In-Original by classifying the entire receipts for service rendered by the appellant....
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.... claiming that service provided by them to M/s. Saumya Construction Pvt. Ltd. falls under designing services. However, there are nothing on record to suggest that the service provided by the appellant pertains to designing service charges only. On the contrary, as appears from the record of the proceedings that M/s. Saumya Construction Pvt. Ltd. has informed the department that payments made by them to the appellant were towards architect and interior decorative service. 7. We find that from the beginning, the appellants have been claiming that the amount which have been received by them from M/s. Saumya Construction Pvt. Ltd. And others service recipient is on account of designing of the logo and models. While the show cause notice, on th....