{"id":9208,"date":"2026-05-22T17:40:31","date_gmt":"2026-05-22T12:10:31","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=9208"},"modified":"2026-05-22T17:40:31","modified_gmt":"2026-05-22T12:10:31","slug":"import-of-wtg-engineering-drawings-not-taxable-as-design-services-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/import-of-wtg-engineering-drawings-not-taxable-as-design-services-cestat","title":{"rendered":"Import of WTG Engineering Drawings Not Taxable as Design Services | CESTAT"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000419881\/import-of-engineering-drawings-of-wind-turbine-generator-for-indian-manufacturer-not-taxable-as-design-services-cestat\">Suzlon Energy Ltd. vs. Commissioner of Custom, Excise and Service Tax, Pune-III (2026) 38 Centax 343 (Tri.-Bom)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>S\/Shri\u00a0<span id=\"111170000000046501\">S.K. Mohanty<\/span><\/strong>, Member (J) &amp; <strong><span id=\"111170000000116603\">M.M. Parthiban<\/span><\/strong>, Member (T)<\/li>\n<li><strong>S\/Shri V. Sridharan<\/strong>, Sr. Advocate a\/w <strong>Vinay Jain<\/strong> &amp; <strong>Aniket Barve<\/strong>, Advocates, for the Appellant.<\/li>\n<li><strong>Shri Manish Mohan<\/strong>, (Commissioner), Authorized Representative, for the Respondent.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The assessee imported engineering design and drawings of various models from its sister companies for use in the manufacture of wind turbine generator (WTG) in India. The agreements entered into between the assessee and the foreign group companies provided that the products in question would be sold by the foreign entity to the assessee in India. The department treated the transaction as taxable under the category of \u2018design services\u2019 under Section 65(36b) read with Section 65(105)(zzzzd) of the Finance Act, 1994. The assessee contended that the transaction represented a transfer of rights in engineering drawings and designs for use in Indian territory and that the relationship between the parties was that of seller and buyer and not service provider and service recipient. The matter was accordingly placed before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).<\/p>\n<h2><em>CESTAT Held<\/em><\/h2>\n<p>The CESTAT held that the Engineering Design and Drawings imported from the sister companies were to be used exclusively for the manufacture of Wind Turbine Generator (WTG) in India. It was observed that the agreements clearly established a seller-buyer relationship between the foreign entities and the assessee and not a service provider-service recipient relationship. Further, the ownership of the engineering drawings and designs continued to vest with the group companies and only rights for use in Indian territory were transferred to the assessee. Accordingly, the transaction arising from the agreements could not be categorized as taxable service under the head \u2018design services\u2019 under Section 65(36b) read with Section 65(105)(zzzzd) of the Finance Act, 1994.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li>AAK India Pvt. Ltd. v. Commissioner \u2014 Final Order No. A\/85716\/2025, dated 1-4-2025 by Bombay High Court \u2014 Referred [Para 2.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2006%20(200)%20E.L.T.%20370%20(S.C.)&amp;itemType=AP\">Aban Loyd Chiles Offshore Ltd. v. Commissioner<\/a> \u2014 2006 (200) E.L.T. 370 (S.C.) \u2014 Relied on [Para 7.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2001%20(128)%20E.L.T.%2021%20(S.C.)&amp;itemType=AP\">Associated Cement Companies Ltd. v. Commissioner<\/a> \u2014 2001 (128) E.L.T. 21 (S.C.) \u2014 Referred [Para 2.3]<\/li>\n<li>Bharat Aluminum Company Ltd. v. Commissioner \u2014 2017-TIOL-1983-CESTAT-DEL \u2014 Referred [Para 2.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Commissioner%20v.%20Bright%20Brothers%20Ltd&amp;itemType=AP\">Commissioner v. Bright Brothers Ltd<\/a>. \u2014 2015 (322) E.L.T. 110 (Bom.) \u2014 Referred [Para 2.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Commissioner%20v.%20Kirloskar%20Brothers%20Ltd.&amp;itemType=AP\">Commissioner v. Kirloskar Brothers Ltd.<\/a> \u2014 2016 (46) S.T.R. 702 (Tribunal) \u2014 Referred [Para 2.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(39)%20S.T.R.%20913%20(S.C.)&amp;itemType=AP\">Commissioner v. Larsen &amp; Toubro Ltd.<\/a> \u2014 2015 (39) S.T.R. 913 (S.C.) \u2014 Referred [Para 2.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2016%20(341)%20E.L.T.%20218%20(P%20%26%20H)&amp;itemType=AP\">Commissioner v. Microtek Forgins<\/a> \u2014 2016 (341) E.L.T. 218 (P &amp; H) \u2014 Referred [Para 2.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2022%20(61)%20G.S.T.L.%20129%20(S.C.)&amp;itemType=AP\">Commissioner v. Northern Operating Systems Pvt. Ltd.<\/a> \u2014 2022 (61) G.S.T.L. 129 (S.C.) \u2014 Referred [Para 2.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2022%20(63)%20G.S.T.L.%20385%20(S.C.)&amp;itemType=AP\">Commissioner v. Quick Heal Technologies Ltd.<\/a> \u2014 2022 (63) G.S.T.L. 385 (S.C.) \u2014 Referred [Para 2.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2023%20(385)%20E.L.T.%20481%20(S.C.)&amp;itemType=AP\">Commissioner v. Reliance Industries Ltd.<\/a> \u2014 2023 (385) E.L.T. 481 (S.C.) = (2023) 8 Centax 96 (S.C.) \u2014 Referred [Para 2.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2023%20(73)%20G.S.T.L.%20298%20(S.C.)&amp;itemType=AP\">Commissioner v. Suzlon Energy Ltd.<\/a> \u2014 2023 (73) G.S.T.L. 298 (S.C.) = (2023) 5 Centax 150 (S.C.) \u2014 Referred [Paras 1.7, 2, 8.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1995%20(75)%20E.L.T.%20721%20(S.C.)&amp;itemType=AP\">Cosmic Dye Chemical v. Collector<\/a> \u2014 1995 (75) E.L.T. 721 (S.C.) \u2014 Relied on [Para 7.2]<\/li>\n<li>HPL Electric and Power Pvt. Ltd. v. Commissioner \u2014 2018 (10) TMI 961-CESTAT Chandigarh \u2014 Referred [Para 2.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2012%20(28)%20S.T.R.%20491%20(Tribunal)&amp;itemType=AP\">Mitsui &amp; Co. Ltd. v. Commissioner<\/a> \u2014 2012 (28) S.T.R. 491 (Tribunal) \u2014 Referred [Para 2.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2010%20(18)%20S.T.R.%20632%20(Tribunal)&amp;itemType=AP\">Mitsui and Co. Ltd. v. Commissioner<\/a> \u2014 2010 (18) S.T.R. 632 (Tribunal) \u2014 Referred [Para 2.3]<\/li>\n<li>Narinder S. Chadda v. Municipal Corporation of Greater Mumbai \u2014 (2014) 15 SCC 689 \u2014 Referred [Para 2.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2008%20(9)%20S.T.R.%20314%20(S.C.)&amp;itemType=AP\">Nizam Sugar Factory v. Collector<\/a> \u2014 2008 (9) S.T.R. 314 (S.C.) = 2008 (9) S.T.R. 314 (S.C.) \u2014 Referred [Para 2.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1995%20(78)%20E.L.T.%20401%20(S.C.)&amp;itemType=AP\">Pushpam Pharmaceuticals Company v. Collector<\/a> \u2014 1995 (78) E.L.T. 401 (S.C.) \u2014 Relied on [Para 7.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2009%20(14)%20S.T.R.%20642%20(Tribunal)&amp;itemType=AP\">Solitz Corporation v. Commissioner<\/a> \u2014 2009 (14) S.T.R. 642 (Tribunal) \u2014 Referred [Paras 2.3, 8.1]<\/li>\n<li>Star Battery Ltd. v. Commissioner \u2014 2024 (9) TMI 835-CESTAT Kolkata \u2014 Referred [Para 2.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(21)%20G.S.T.L.%20160%20(Tribunal)&amp;itemType=AP\">Suzlon Energy Ltd. v. Commissioner<\/a> \u2014 2019 (21) G.S.T.L. 160 (Tribunal) \u2014 Referred [Paras 1.6, 1.7, 8.1, 8.3]<\/li>\n<li>V.D. M. Rm. M. Rm. Muthiah Chettia v. Commissioner of Income Tax \u2014 (1969) 74 ITR 183 (SC) \u2014 Referred [Para 2.3]<\/li>\n<\/ul>\n<h2><em>List of Departmental Clarification Cited<\/em><\/h2>\n<ul>\n<li>C.B.E. &amp; C. Letter F. No. B2\/8\/2004-TRU, dated 10-9-2004 [Para 5.7]<\/li>\n<li>C.B.E. &amp; C. Letter <a href=\"https:\/\/www.centaxonline.com\/search?searchData=Letter%20D.O.F.%20No.%20334%2F1%2F2007-TRU&amp;itemType=AP\">D.O.F. No. 334\/1\/2007-TRU<\/a>, dated 28-2-2007 (Extracts) [Paras 5.2, 5.4]<\/li>\n<li>C.B.E. &amp; C. <a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular%20No.%2096%2F7%2F2007-S.T.,%20dated%2023-8-2007&amp;itemType=AP\">Circular No. 96\/7\/2007-S.T.<\/a>, dated 23-8-2007 [Para 1.5]<\/li>\n<\/ul>\n<h2><em>List of Notifications Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2021%2F2002-Cus.&amp;itemType=AP\">Notification No. 21\/2002-Cus.<\/a>, dated 1-3-2002 [Para 1.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2017%2F2004-S.T&amp;itemType=AP\">Notification No. 17\/2004-S.T<\/a>., dated 10-9-2004 [Paras 1.5, 8.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2020%2F2006-Cus.&amp;itemType=AP\">Notification No. 20\/2006-Cus.<\/a>, dated 1-3-2006 [Para 1.3]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Suzlon Energy Ltd. vs. Commissioner of Custom, Excise and Service&hellip;<\/p>\n","protected":false},"author":19,"featured_media":9219,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-9208","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Import of WTG Engineering Drawings Not Taxable as Design Services | CESTAT<\/title>\n<meta name=\"description\" content=\"CESTAT rules import of engineering drawings for wind turbine generators is not taxable as design services under Finance Act.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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