DESIGNING CELL Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE appellant is a proprietor of a firm called M/s. Designing Cell and is basically a sculptor and an artist. He does not have any formal training as an architect. The dispute in the present appeal is as to whether the appellant has provided any architect services, to its clients, so as to make him liable to pay the Service Tax.

(2.) IT is seen that a Show Cause Notice dated 19 -10 -2004 was issued to the appellant proposing recovery of service tax of Rs. 1,38,020/ - on the alleged architect services rendered by him during the period April, 1999 to March, 2003 along with the proposal to confirm interest and to impose penalties under Sections 76, 77 and 78 of the Finance Act, 1994.

(3.) THE said order of the original adjudicating authority was reviewed and an appeal was filed by the Revenue before the Commissioner (Appeals), who reversed the said order of the original adjudicating authority and confirmed the demand along with imposition of penalties.