GARDEN MAKERS Vs. COMMISSIONER OF CENTRAL EXCISE, KOCHI

JUDGEMENT

(1.) THE appellant is seeking waiver of pre -deposit of service tax amount of Rs. 4,82,031/ -. The Original authority had dropped the proceedings initiated by show cause notice No. 10/2006 dated 13 -10 -2006. The appellant were providing the services related to beautification of spaces, landscaping, etc. The Revenue wants to bring the activity under the category of Interior Decorator Service. The appellants took the stand that they were undertaking the work like planting of trees, garden plants, grassy lawn, etc. After due consideration, the Original authority had accepted the plea and dropped the show cause notice to bring the activity under interior Decorators Services. The Commissioner has reviewed the Order -in -Original and held that the activity falls under Interior Decorators Services and confirmed the demand and also held that the larger period is invokable.

(2.) WE have heard both the sides in the matter. Prima facie, there is a merit in the appellants submission that the activity of gardening under Horticulture activities, such as planting of trees, garden plants, grassy lawn etc. does not fall within the scope of Interior Decorators. They also contest the issue of time bar. In view of prima facie nature of the case in the assessees favour, the stay application is allowed by granting waiver of pre -deposit of the amount and staying its recovery till the disposal of the appeal. The appeal to come up for final hearing in its turn.