https://www.taxtmi.com/caselaws?id=436383 The SC set aside the CESTAT's decision, ruling that the respondent must pay service tax on imported "Engineering Design & Drawings" under "Design Services." The Court determined that these designs could be taxed as both goods and services, applying the aspect theory. The case was remanded to the CESTAT to evaluate if the services provided by a foreign entity qualify as "Design Services" and to assess the validity of using the extended period of limitation. en-us Mon, 10 Apr 2023 00:00:00 +0530 Mon, 16 Oct 2023 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436383 The SC set aside the CESTAT's decision, ruling that the respondent must pay service tax on imported "Engineering Design & Drawings" under "Design Services." The Court determined that these designs could be taxed as both goods and services, applying the aspect theory. The case was remanded to the CESTAT to evaluate if the services provided by a foreign entity qualify as "Design Services" and to assess the validity of using the extended period of limitation. Case-Laws Service Tax Mon, 10 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436383