Service tax on Design drawing

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Is service tax payable on import of design drawing in physical form and having a bill of entry at Zero duty. If payable under which service as per Finance Act

AI Summary

Service Tax Applicable on Imported Design Drawings Under Section 66A; Cenvat Credit Available for Paid Tax A query was raised regarding the applicability of service tax on the import of design drawings in physical form with a bill of entry at zero duty. One response clarified that service tax is payable under Section 66A of the Finance Act for imported services, and Cenvat Credit can be availed for the service tax paid. Another response advised reviewing whether the imported designs fall under Design Services, which would qualify them as an import of service.