PREMIER AGENCIES Vs. COMMISSIONER OF CUSTOMS AND

JUDGEMENT

(1.) THE appellant is required to pre -deposit Rs. 91,86,261/ - being the Service Tax for the activity carried out by them i.e. under Works Contracts. They were carrying on the activity relating to interior works and the nature of the work included making false ceilings, partitions, paneling and boxing, etc. The architect engaged by the customers provided the appellants with designs and blue prints for execution of the jobs. They contended that they were not involved in the planning, designing or advising to the customers and they work under the instructions of the architects and do the execution part alone. Detailed investigations were carried out and the department considered their activity to fall under the definition of 'Interior Decorators' in terms of Section 65(59) of the Finance Act, 1994. The appellants are contesting the classification and their plea is that they are covered under the 'Commercial or Industrial Construction Services'. Their plea has been rejected by detailed impugned order.

(2.) THE learned Counsel submits that a similar matter came up before this Bench in the case of Spandrel v. CCE, Hyderabad and by Stay Order No. 378/2007 dt.26.4.2007, the appellants therein have been put to terms. They have been directed to pre -deposit Rs. 10/ - lakhs as against demand of Rs. 1.09 crore. They pray for applying the same ratio to the present case, as the issue is identical.

(3.) THE learned JDR submits that although the issue is identical, they should be put to better terms.