2005 (11) TMI 524

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tner for the Respondent. ORDER Revenue is aggrieved with OIA No. 342/2003 dated 21-10-2003. The Commissioner after due analysis has held that the assessee has developed technical know-how and has permitted their joint venture firm to utilize the technical know-how. Therefore he has held that the activity of selling or transferring technical know-how would not amount to advice consultancy or ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....p;  Navinon Ltd. v. CCE Mumbai [2004 (172) E.L.T. 400] (5)     Aviat Chemicals Pvt. Ltd. v. CCE Mumbai [2004 (170) E.L.T. 466] 3. On a careful consideration, I notice that the view expressed by the learned Commissioner has since been approved by the Tribunal in the above noted citations. The appellants have not carried out any activity of service to be att....