Supreme Court · 2023 INSC 332 · Decided 10 April 2023
Commissioner of Customs, Central Excise & Service Tax v. M/S Suzlon Energy LTD.
- Court
- Supreme Court of India
- Citation
- 2023 INSC 332 · [2023] 4 S.C.R. 324
- Case number
- CIVIL APPEAL No. 11400/2018
- Decided
- 10 April 2023
- Bench
- M.R. SHAH, KRISHNA MURARI (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Customs Act
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 - 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 -
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