2024 (6) TMI 613

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....ppellant : Shri Shiv Shankar G. , Advocate For the Respondent : Shri M. Ambe , Authorised Representative ORDER Order : - Per Ms. SULEKHA BEEVI C. S. Brief facts are that the appellant is engaged in providing Works Contract Services and are registered with the Department under 'Interior Decorator's Service'. On verification of ST-3 returns, it was noted that though the appellant was providing....

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.... Shri Shiv Shankar G. appeared and argued for the appellant. It is submitted that the appellant while executing various works had sometimes supplied only materials for which the invoices were issued showing the consideration received for supplying the materials. On such invoices, the appellant has discharged proper VAT as per the VAT law. In some cases, the appellant has provided services of inter....

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....to be classified under Interior Decorator's Services and deny the abatement availed by the appellant. It is submitted that the demand raised invoking the extended period alleging suppression of facts is without any basis as the appellant has clearly stated in the ST-3 Returns that they have discharged the service tax after availing the abatement. 2.2 It is submitted that the decision of the Tribu....

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....case of the Department is that the works executed by the appellant would be in the nature of Interior Decorator's Services and therefore, the abatement is not eligible. From the facts, it is brought out that the appellant has rendered services which are composite in nature involving both supply of materials as well as rendition of services. The Hon'ble Apex Court in the case of Larsen and Toubro L....