2004 (8) TMI 687

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....ER This is an appeal filed by M/s. Maini Precision Private Limited against Order-in-Original No. 13/2004 dated 17-3-2004 passed by Assistant Commissioner of Central Excise, Bangalore II Commissionerate. The facts of the case are as follows : 2. The appellants are manufacturers of cylinder rollers, pressure spindle etc. They received an amount of ₹ 24.69 lakhs for the period from Octob....

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....ir joint venture unit. It was submitted that these charges are reimbursed by the joint venture unit to the appellants for having provided factory building, lab testing facilities, diesel generator expenses, security guard, clearing and house keeping charges etc. These cannot be considered as Management Consultancy Service. In other words, providing certain facilities to the joint venture unit does....