Designing & Execution of Stalls on Customer’s Request is Work Contract not Interior Decorator service

Praveg Communications India Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) In the present case, the appellant’s activity being of setting-up of stalls for exhibition or events cannot be considered to be classified under Interior Decorator’s service for the reason that there is neither any element of beautification of space nor any provision of advice or consultancy is provided by the appellant. The pattern and design for a stall is as per the layout provided by the customers to the appellant. Therefore, the ingredient to classify the service under Interior Decoratorâ...