Supreme Court Rules on Service Tax for Imported Engineering Designs: Commissioner of Customs vs. Suzlon Energy Ltd (2023)

/ Customs Act, Design Services, Finance Act, 1994, Finance Act, 1994 with Section 65(105)(zzzzd), Finance Act, 1994 with Section 65(36b), Judges, Krishna Murari, M.R. Shah

Supreme Court Rules on Service Tax for Imported Engineering Designs: Commissioner of Customs vs. Suzlon Energy Ltd (2023) LEGAL ISSUE: Whether “Engineering Design & Drawings” imported for manufacturing Wind Turbine Generators (WTG) are subject to service tax as “Design Services”. CASE TYPE: Service Tax Case Name: Commissioner of Customs, Central Excise & Service Tax vs. […]

Supreme Court Rules on Service Tax for Imported Engineering Designs: Commissioner of Customs vs. Suzlon Energy Ltd (2023) Read Post »