https://www.taxtmi.com/caselaws?id=221462 Imported and indigenous designs and drawings, having been separately assessed as goods under the customs and excise tariff, could not be recharacterised and taxed again as consulting engineering service; the service tax demand on that value was therefore unsustainable. Services rendered by a foreign provider in India during the period before insertion of Section 66A could not be taxed under the then existing service tax law, because a rule could not create the charging provision in the absence of statutory authority. The project office or liaison office did not alter that position. The impugned service tax demand and penalty were set aside, with consequential relief. en-us Mon, 30 Apr 2012 00:00:00 +0530 Tue, 08 Jul 2014 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221462 Imported and indigenous designs and drawings, having been separately assessed as goods under the customs and excise tariff, could not be recharacterised and taxed again as consulting engineering service; the service tax demand on that value was therefore unsustainable. Services rendered by a foreign provider in India during the period before insertion of Section 66A could not be taxed under the then existing service tax law, because a rule could not create the charging provision in the absence of statutory authority. The project office or liaison office did not alter that position. The impugned service tax demand and penalty were set aside, with consequential relief. Case-Laws Service Tax Mon, 30 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221462