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2017 (5) TMI 957 - AT - Service TaxConsultancy engg. service - supply of engineering design, drawing and documents given by GAMI and imported by the appellants - Held that: - we are dealing with the same value of engineering design and drawing - the importation had been done by the appellants and not by GAMI, who provided Engineering Consultancy Service to the appellants in terms of the contract. Whatever fee is charged by GAMI for providing engineering consultancy in India has been subjected to service tax - the Original Authority admitted that the engineering drawing and designs are to be treated as goods and were processed through customs. In similar set of facts, the Tribunal in the case of Mitsui & Co. Ltd. [2013 (3) TMI 228 - CESTAT, KOLKATA] has held that the supply of imported and indigenously procured drawing and designs, treating them as goods, cannot form part of tax liability under “Consultancy Engineer Service”. Appeal allowed - decided in favor of appellant.
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