https://www.taxtmi.com/caselaws?id=362871 The Tribunal set aside the demand for service tax on design charges, allowing the appeal. The decision emphasized the manufacturing nature of the activity undertaken by the appellant, concluding that the charges for designing moulds used in manufacturing forged components were not liable for service tax under Section 65(105)(zzzzd) of the Finance Act, 1994. The Tribunal's analysis considered relevant precedents, such as M/s Metzeler Automotive Profiles India Pvt. Ltd. and M/s Ashok Iron Works Ltd., which supported the conclusion that design and development charges for manufacturing tools are not subject to service tax. en-us Wed, 02 May 2018 00:00:00 +0530 Thu, 05 Jul 2018 09:48:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362871 The Tribunal set aside the demand for service tax on design charges, allowing the appeal. The decision emphasized the manufacturing nature of the activity undertaken by the appellant, concluding that the charges for designing moulds used in manufacturing forged components were not liable for service tax under Section 65(105)(zzzzd) of the Finance Act, 1994. The Tribunal's analysis considered relevant precedents, such as M/s Metzeler Automotive Profiles India Pvt. Ltd. and M/s Ashok Iron Works Ltd., which supported the conclusion that design and development charges for manufacturing tools are not subject to service tax. Case-Laws Service Tax Wed, 02 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362871