2015 (11) TMI 611

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Respondent : Shri R. Subramanian, AC (AR) ORDER Per R. Periasami The appellants have filed this appeal against the order dated 29.12.2004 passed by the Commissioner of Central Excise (Appeals), Coimbatore. The appellant M/s. Denso Corporation, Japan is a foreign service provider for supply of technical information, grant of rights and testing and valuation at Japan. The adjudicating....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n this appeal is as to whether the finding of the Tribunal rejecting the contention of the revenue that the transfer of technology by a foreign company cannot be brought within the ambit of, Consulting Engineer Service, is no longer res integra, in view of the judgment cited by the Tribunal and the judgement of this Court in CEA No.13/2008 disposed of on 19-4-2011 [2011 (23) S.T.R. J226 (Kar.)]. W....