Supreme Court of India
Commissioner of Customs, Central Excise & Service Tax v. M/s Suzlon Energy Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
Finance Act, 1994 – ss.65(35b), 65(105)(zzzzd) – “design services” – Respondent engaged in manufacture of Wind Turbine Generator (WTG), entered into a product development and purchase agreement with its sister concern in Germany for manufacturing WTG in India – Various models of “Engineering Design & Drawings” were imported by the respondent for manufacturing of WTG – If leviable to service tax under the category of “design services” as defined u/s.65(35b) r/w s.65(105)(zzzzd) – Held: Yes – Definition of “design services” is very clear and wide enough to cover all “design services” – Merely…
Authorities it was built on
- 2006 Bharat Sanchar Nigam Ltd. and Anr. v. Union of India and Ors.
- 2001 M/s Associated Cement Companies Ltd. v. Commissioner of Customs
- 2004 Tata Consultancy Services v. State of Andhra Pradesh
- 2000 M?s Hindustan Shipyard Ltd. v. State of Andhra Pradesh
- 2022 M/s International Merchandising Company, Llc (earlier Known as International Merchandising Corporation) v. Commissioner, Service Tax, New Delhi
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