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TMI Blog2024 (10) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;goods' at the time of importation and customs duty has already been paid on the same. Hence, we hold that the imported drawings and designs cannot be considered as taxable service under the category of intellectual property services . Accordingly, we hold that the demand of service tax on the drawings and designs supplied by SSIT under the category of intellectual property services in the impugned order is not sustainable.' Thus, no Service Tax is payable by the appellant under the category of 'intellectual property rights service' for supply of industrial drawings and other technical documents which have been imported by the appellant by filing of bills of entry and by payment of appropriate customs duty thereon. The imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic Customs Duty @10% as per Sl. No. 28 of Notification No.21/2007-Cus. Dated 01.03.2007. 3. An audit was conducted at the appellant's unit in the month of April 2009 wherein it was observed that in the consolidated balance sheet, for the period 2007-08, an amount of Rs.8,87,97,250/- was shown by the appellant as 'expenditure towards import of industrial drawing from M/s. Excel Rich Management Ltd., Hong Kong'. Subsequently, the appellant was directed to pay Service Tax under the category of 'intellectual property rights service', along with interest. 4. Thereafter, a Show Cause Notice was issued to the appellant proposing to demand Service Tax from the appellant under the category of 'intellectual property rights ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... genous equipment and civil structure utilities and other services for the purpose of erection, start-up commissioning and demonstration of performance test, etc. The Department has alleged that supply of designs and drawings, by SSIT amounts to providing the taxable service of Intellectual property services (IPR Services) as defined in Section 65(55b) read with Section 65(5a), which was taxable in terms of Section 65(105)(zzr) of the Act. At the insistence of the Department, the appellant started paying service tax 'under protest. 6.1. Regarding liability of service tax, the appellant submitted that these designs and drawings were considered as goods under Customs Act, 1962 and customs duty has already paid on the same at the time of im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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