2015 (1) TMI 293

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....atin Christopher, CA For the Respondent : Mr. S. Teli, AR Order Per: B.S.V. MURTHY The appellant is a subsidiary of Daicel Chemical Industries Ltd. Japan (Daicel). There is an agreement between Daicel and the appellant which provides for provision of technical service, sales promotion, management of orders, product compliant handling and product marketing services by the appellant to D....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lants provide marketing support, technical support service, complaint handling etc. He submitted that the technical services are in the nature of assisting customers to identify which model or which type of product they should purchase. Appellants are engaged in supply of products which are used in pharmaceutical industries and which are designed according to the chemicals which are used in pharma....