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2010 (2) TMI 195 - AT - Service TaxConsulting engineering service - The agreement was for supply of imported designs and drawings, provision of foreign technician’s services for supervision of detailed engineering in India, manufacture of indigenous equipment, erection, start-up, commissioning, demonstration of performance guarantee tests and training at supplier’s works for Skin Pass Mill(SPM) for Cold Rolling Mill project - The contention is that as the Customs Authorities treated the import of designs and drawings as goods therefore the value of these cannot be taken into consideration for the purpose of Service Tax. Similar argument is made in respect of the drawings and designs originating in India as the drawings and designs are goods as per the provisions of Central Excise Tariff and classifiable under chapter 49 of the Tariff. In respect of commissioning and erection services the contention is that the commissioning and erection services come under the scope of Service Tax w.e.f. 01.07.2003 and the present period is from April, 1999 to November, 2001 therefore the demand of Service Tax in respect of erection and commissioning is not sustainable. – Held that - as the designs and drawings which are part of the contract are treated as goods by the Customs Authorities and were assessed under the Customs Act therefore the finding that the same are service is not sustainable – matter remanded back for de novo consideration.
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