Import of custom design on a blue print was import of service liable for service tax: SC

Commissioner of Customs, Central Excise & Service Tax Vs Suzlon Energy Ltd. (Supreme Court of India) Whether custom made design imported on a blue print is goods and thus not liable for payment of service tax under the head design services? The Supreme Court was considering service tax demand for the period June 2007 to September 2010 when the design services were received by the respondent Suzlon from its associate enterprise and it was claimed that as the same was imported on a paper and it was held to be goods under the Customs Act, the same was not liable for service tax payment. The D...