TMI Blog2018 (11) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax was raised against the assessee-appellant under the category of Consulting Engineering Services on the ground that while importing standard design and drawings from the foreign supplier they have availed the said services and are required to pay service tax, on reverse charge basis. The said demand raised for the period from 2003-04 to 2006-07 was confirmed by the Original Adjudicatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R j 57 (SC). Inasmuch as the Revenue s appeal before the Hon ble Supreme Court was rejected and the issue becomes final we find no reason to interfere in the said part of the order of Commissioner (Appeals). Accordingly, Revenue s appeal is rejected. 4. As regards assessee s appeal we find that there is no dispute about the fact that the appellants purchased and imported standard designs and dr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice. As such demand of service tax confirmed against the appellant is not sustainable. Accordingly, the part of the order confirming such demand and imposing penalties is set aside and assessee s appeal is allowed. 5. Cross Application which are in the nature of written submissions filed by the assessee also get disposed of. (Dictated and pronounced in Court) - - TaxTMI - TMITax - Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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