2006 (8) TMI 33

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Commissioner of Central Excise, Customs and Service Tax, Calicut, reviewing the order of the Additional Commissioner passed in Order-in-Original No. 30/2003 dated 19-10-2003 by which the Additional Commissioner has dropped the demand of Service tax raised in the show cause notice dated 28-10-2002. The Additional Commissioner after a detailed examination noted that the agreement relates to transf....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....see that the agreement between the appellants and the Malaysian Government clearly mentions in clause 2.2(a) to (e) that the technical information to be furnished will be that currently owned by L.H. or its related Company and shall be in the form and language which exists in the files of L.H. or its related Company and all documentation will be provided on the basis of FOB Malaysia at the J.V. Co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... [2006 (3) S.T.R. 678 (T) = 2005 (187) E.L.T. 47 (Tri.- Chennai)] (v) CCE v. Reichie D Massari Ag Switzerland [2006 (3) S.T.R. 590 (T) = 2005 (184) E.L.T. 260 (Tri.-Chennai)] (vi) CCE v. Travancore Cochin Chemicals Ltd. [2006 (1) S.T.R. 219 (T) = (2005) 2 STT 99 (Bang.-CESTAT)] (vii) Bajaj Auto Ltd. v. CCE [2006 (3) S.T.R. 411 (T) = 2005 (179) E.L.T. 481 (Tri.-Mumbai)] (viii) Moser Ba....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... case of CCE v. Rubco (Hawai Chappal Unit) by Final Order No. 1899/2005 dated 14-11-2005. He submits that as the issue is covered in their favour, the appeal is required to be allowed. 2. The learned DR re-iterated the Departmental findings. 3. On a careful consideration of the submissions made by both the sides, we are of the considered opinion that the order passed by the Additional commis....