Commissioner Of Customs, Central ... vs M/S Suzlon Energy Ltd.

The Supreme Court upheld the CESTAT's decision that the 'Engineering Design & Drawings' imported by M/s Suzlon Energy Ltd. for manufacturing Wind Turbine Generators are not subject to service tax under the Finance Act, 1994. The court reasoned that the services provided did not fall within the definition of 'Design Services' as per the relevant sections of the Act. Consequently, the appeals by the Commissioner of Customs were dismissed, affirming the lower tribunal's ruling.