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Service tax on furniture making & carpentary

This query is : Resolved 
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(Querist)
19 January 2012 One of the my client is engaged in furniture making in hotel & showrooms which material provide by customer & my client only labour work....Can any one suggest me under which service category this this type of activity?
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U S Sharma

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U S Sharma (Expert)
20 January 2012 interior decorator
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Arun Gulati

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Arun Gulati (Expert)
21 January 2012 I do'nt think so that you are covered under interior decorator services as you are no providing services in relation to planning, design or beautification of spaces, whether man-made or otherwise, in any manner but you are actual doing these activities you are covered under commercial or industrial construction services which includes as per clause c of definition "completion and finishing services such as carpentry and wood work".However, bcoz no material is provided to you, you are not entitled for abatement under said category.
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CA Nikhil Jhanwar

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CA Nikhil Jhanwar (Expert)
22 January 2012 Agreed with Mr. Arun Gulati....
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