Designing and Execution of Stalls on Customer’s Request Amounts to Work Contract Service: CESTAT sets aside Demand under ‘Interior Decorator’

Designing and Execution of Stalls - Work Contract Service - CESTAT - Demand - Interior Decorator - CESTAT sets aside Demand - Taxscan

In a significant case, the Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that designing and execution of stalls on a customer’s request amounts to work contract service and set aside the demand under ‘interior decorator’. Praveg Communications India Limited, the appellant is engaged in providing exhibition service, event…

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