Supreme Court of India
Commissioner of Customs, Central Excise & Service Tax v. M/s Suzlon Energy Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
Finance Act, 1994 – ss.65(35b), 65(105)(zzzzd) – “d esign services” – Respondent engaged in manufacture of Wi nd Turbine Generator (WTG), entered into a product development and purc hase agreement with its sister concern in Germany for ma nufacturing WTG in India – Various models of “Engineering Desig n & Drawings” were imported by the respondent for manuf acturing of WTG – If leviable to service tax under the category of “design services” as defined u/s.65(35b) r/w s.65(105)(zzzzd) – Held: Y es – Definition of “design services” is very clear and w ide enough to cover all “design services” –
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.