TMI Blog2005 (11) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... eal 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, Malaysia. The technical know-how and quality expertise were transferred before co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 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. Travancore Cochin Chemicals Ltd. [2006 (1) S.T.R. 219 (Tribunal) = 2005(2) STT 99 (Bang.)] 6. Moser Bear India Ltd. v. CCE, Noida [2005 (187) E.L.T. 123 (T) = 2005 (2) STT 156 (New Delhi)] 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... institution or Organization. Therefore, he has held that they do not come within the definition of service provider and also within the ambit of scientific or technological consultancy. Learned SDR strongly prayed for upholding the OIO which held that the assessee is a service provider and engaged in providing technical or scientific consultancy service. It is seen that the Commissioner has corre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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