DEVEKAR ASSOCIATES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) HEARD both sides. The applicant filed this application for waiver of pre -deposit of Service Tax of Rs. 4,25,916/ -, interest and penalty.

(2.) THE demand is confirmed on the ground that the applicant provided interior decorator service.

(3.) IN view of the fact that the applicants are undertaking only manufacture and sales of furniture and fixtures as per the design and drawing provided by its customers, therefore, prima facie the applicant has a case in their favour. Pre -deposit of the amount of service tax, interest and penalty is therefore waived and recovery thereof stayed during the pendency of the appeal. Stay Petition allowed.