TMI Blog2010 (2) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... onsideration 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gns and drawings were also taken into consideration by calculating the service tax by treating the Appellants as provider of consulting engineering service. The contention is that at the time of import, bill of entry was filed in respect of design drawing in question which was duly assessed by the proper officer under the Customs Act. Appellant produced the copy of bill of entry. 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 Tari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on can be made between the two. It will also be training of personnel, software support, operation/maintenance etc. 4. We find that in this case major portion of the demand is in respect of supply of imported designs and drawings. As per the Appellant the same were considered at the time of import of goods and bill of entry was filed which was duly assessed under the Customs Act. The same pleas raised in respect of the engineering and designs originating in India. We find 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 and requires re-consideration. The impugned order is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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