https://www.taxtmi.com/caselaws?id=343219 The Tribunal ruled in favor of the appellant, holding that the imported engineering design and drawing should not be subject to service tax liability. The Tribunal emphasized that since the design and drawing were physically imported goods processed through customs and not directly provided as a service, they should not be taxed as consultancy engineering services under the Finance Act, 1994. Citing legal definitions and precedents, the Tribunal set aside the original order, clarifying the tax treatment of such imports and aligning with previous interpretations. en-us Fri, 07 Apr 2017 00:00:00 +0530 Sat, 20 May 2017 09:07:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343219 The Tribunal ruled in favor of the appellant, holding that the imported engineering design and drawing should not be subject to service tax liability. The Tribunal emphasized that since the design and drawing were physically imported goods processed through customs and not directly provided as a service, they should not be taxed as consultancy engineering services under the Finance Act, 1994. Citing legal definitions and precedents, the Tribunal set aside the original order, clarifying the tax treatment of such imports and aligning with previous interpretations. Case-Laws Service Tax Fri, 07 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343219