9911796707
TMI Blog2012 (8) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax – Held that:- Appellants made a request before the adjudicating authority for an opportunity to produce evidence to show that the cost of design and drawing are included in the assessable value of patterns/castings and appropriate duty is paid - matter is remanded to the adjudicating authority - appellants volunteered to deposit a sum of Rs.50 lakhs remaining dues shall remain waived X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the assessable value of patterns as well as to castings when cleared on payment of appropriate duty. As the cost of design and drawing have already been added to the assessable value of the goods manufactured and appropriate duty has been paid, therefore, the demand of service tax in respect of design is not sustainable. 4. The appellants also pleaded that the impugned order was passed in vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provisions of Finance Act, the Design Service provided in relation to design of industrial products is liable to pay service tax. It is also submitted that there is no evidence on record to show that the cost of design and drawing are added to the assessable value of the goods. Therefore, the demand of duty is rightly made. 6. The definition of Design Service as provided under section 65(36b) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the pendency of the appeal. 8. From the records, we find that the appellants made a request before the adjudicating authority for an opportunity to produce evidence to show that the cost of design and drawing are included in the assessable value of patterns/castings and appropriate duty is paid. This contention has not been taken into consideration by the adjudicating authority. 9. In vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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