Supreme Court of India · 2023-04-10
COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX vs M/S SUZLON ENERGY LTD.
- Citation / case number
- SC 2018/41355
- Court
- Supreme Court of India
- Petitioner
- COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX
- Respondent
- M/S SUZLON ENERGY LTD.
- Author
- HON'BLE MR. JUSTICE M.R. SHAH
- Bench
- HON'BLE MR. JUSTICE C.T. RAVIKUMAR HON'BLE MR. JUSTICE M.R. SHAH
Judgment text excerpt
The Supreme Court upheld the decision of the CESTAT 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 category of 'Design Services' as per the Finance Act, 1994. The court reasoned that the nature of the services provided did not fall within the taxable framework during the specified period. Consequently, the appeals filed by the Commissioner of Customs were dismissed.