Service tax on Design drawing

[Amarnath Amarnath]

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

Import of services: design drawings treated as imported service attracting service tax, with Cenvat credit available.
If imported design drawings qualify as design services, they are treated as an import of services liable to service tax despite duty-free clearance; the recipient may claim Cenvat credit for service tax paid, as the service is treated as an input service under the Cenvat Credit Rules, subject to confirming the classification as design services.