- (1.) These appeals have been filed under Section 35L(b) of the Central Excise Act, 1944 against the impugned order of the Customs Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'The Tribunal'), South Zone Bench, Bangalore dated 10.5.2005.
(2.) Heard learned counsel for the parties and perused the record.
(3.) The appellant is a private limited company which undertakes various activities, which includes civil works, painting, ceiling work, electrical work, laying of vinyl flooring, tables, chairs, sofa sets, erection of immovable items viz., partitions (wooden/glass/aluminium/gypsum board), storages, workstations, laying of wooden flooring, column cladding, skirting, mirror paneling, window sill, wooden steps, doors, huge conference tables and huge reception tables depending on the customer's requirements. The customer places a purchase order to the appellants on a turn-key basis for the entire activity. The customer usually gives a bare open floor which has an exterior wall and internal columns to the appellants for undertaking the work.;