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2018 (11) TMI 91 - AT - Service TaxConsulting Engineering Services - reverse charge mechanism - services availed while importing standard design and drawings from the foreign supplier - Held that:- The Tribunal in the case of Solitz Corporation vs. Commissioner of Service Tax, New Delhi [2008 (10) TMI 35 - CESTAT NEW DELHI] held that design and drawing imported from foreign country on payment of agreed upon price attract the provisions of Customs Act, 1962 and have to be treated as goods. In the present case, it is a case of import of design and drawing and not a case of use of any taxable service. As such demand of service tax confirmed against the appellant is not sustainable. Appeal allowed - decided in favor of appellant.
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