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2014 (9) TMI 114 - AT - Service TaxWaiver of pre-deposit of tax - Design Service - dispute relates to the charges received by the applicant from the manufactures of motor vehicles, for design and development of Piston set/assemblies, which were used in the manufacture of Piston/Piston Rings - Held that:- In the case of Metzeler Automotive Profiles India (P) Ltd. (2005 (3) TMI 595 - CESTAT, NEW DELHI) as relied by the applicant, the value of tools was included in the value of the final products, which was cleared on payment of Central Excise Duty. In the present case, the value of tools was not included in the final products, so the said case law would not apply in the present case. We have noted that this is a separate transaction for design and development of tools. It is also noted that the applicant had not claimed these tools as capital goods under Central Excise law. Prima facie, we find that demand of tax on design and development of tools would be justified - Partial stay granted.
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