Respected Experts! (Please consider solving this query of service tax) An Indian Company X is engaged in business of Manufacturing and Export of furniture and handicrafts. To know latest trends and designs of furniture those are preferred in particular country or market, the company frequently purchases the latest trends and designs through e-commerce. The company visits the web-site developed by various designers and trend advisers. They select and place order for designs and trends suitable for business. Such designs are sold by foreign parties and transferred to the company through e-mail and company remits consideration against purchase of these trends and designs. Whether such design purchases amount to availing "Design Services" under the section 65(36b) of the Finance Act 1994 and whether on that basis whether the Indian Company is required to deposit service tax on behalf of foreign buyers under "Reverse Charge Mechanism " as "Import of Service" ? Please clarify.
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