2005 (11) TMI 470

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....Kurian Joseph, Advocate, for the Respondent. ORDER This is a Revenue appeal against OIA No. 5/04 - S.T., dated 27-2-2004. The Respondent is a unit set up for marketing of the products manufactured by M/s. Kerala State Rubber Cooperative Ltd., and its associate companies. They set up a manufacturing unit with technical collaboration from M/s. Pancawarna Management and Consulting Services, Mal....

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....sp;  Pfizer Ltd. v. CCE, [2005 (188) E.L.T. 456 (T) = 2005(2) STT 77 Mum-CESTAT] 3.      Turbo Energy Ltd. v. CCE, [2005 (187) E.L.T. 47 (T) = Final Order No. 699/2005-Che.] 4.      CCE v. Reichie De Massari Ag. Switzerland [2005 (184) E.L.T. 260 (Tri. - Mad.) = 2005 (1) STT 233 (Che. - CESTAT)] 5.      CCE v.....

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....f the case. There is no merit in this appeal and the same is rejected. 4. In the case of CCE, Palakkad v. Sun Metal & Alloys ld. Commissioner further went to the extent of holding that the assessee is not the provider of service in as much as they are not a scientific or technological institution or Organization. Therefore, he has held that they do not come within the definition of service....