NDLI: Commissioner of Customs, Central Excise & Service Tax Vs. M/s Suzlon Energy Ltd.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	ss.65(35b) Aspect theory “design services” Finance Act 1994 Application of 65(105)(zzzzd)
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Finance Act, 1994 (32 of 1994)
Case(s) Referred	Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Disposed Off
Headnote	Finance Act, 1994 – ss. 65(35b), 65(105)(zzzzd) – “design services” – Respondent engaged in manufacture of Wind Turbine Generator (WTG), entered into a product development and purchase agreement with its sister concern in Germany for manufacturing WTG in India – Various models of “Engineering Design & Drawings” were imported by the respondent for manufacturing 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: Yes – Definition of “design services” is very clear and wide enough to cover all “design services” – Merely because “Engineering Design & Drawings” prepared and supplied by sister company of the respondent were shown as ‘goods’ under the Customs Act and in the bill of entry, that by itself cannot be a ground to take such services out of the definition of “design services” under the 1994 Act – View taken by the CESTAT that the same activity cannot be taxed as goods and services is absolutely erroneous – Impugned judgment and order passed by the CESTAT setting aside the levy of service tax is quashed and set aside – However, matter remitted back to the CESTAT to consider the grounds raised on behalf of the respondent. Tax/Taxation: Aspect theory – Application of – Held: There can be two different taxes/levies under different heads by applying the aspect theory – The same activity can be taxed as ‘goods’ and ‘services’ provided the contract is indivisible and on the aspect of services there may be levy of service tax. Sale of goods and a contract of service – Distinction – Held: There is a distinction between the sale of goods and a contract of service – What is relevant is the intention of the contracting parties.
Judge	Hon'ble Mr. Justice M.R. Shah
Neutral Citation	2023 INSC 332
Petitioner	Commissioner Of Customs, Central Excise & Service Tax
Respondent	M/s Suzlon Energy Ltd.
SCR	[2023] 4 S.C.R. 324
Judgement Date	2023-04-10
Case Number	11400

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