TMI Blog2006 (7) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. ORDER [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against the OIA No. 12/2004 dated 22-1-2004 passed by the Commissioner of Central Excise (Appeals-II), Bangalore. 2. The appellant M/s. Widia GMBH, Germany, C/o. M/s. Kennametal Widia India Ltd., Bangalore, have entered into a collaboration agreement with M/s. Kennametal Widia India Ltd., Bangalore, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct from 16-7-2001 and not under the clause of Consulting Engineers under the Act. Aggrieved over the order of the lower authority, they approached the Commissioner (Appeals). The Commissioner (Appeals) held that Technical Consulting Services would definitely be part of Consulting Engineering Services before it became a separate service. Therefore, relying on CBEC s clarification, he upheld the O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Bharat Electronics Ltd., M/s. SKF India Ltd. M/s. Araco Corporation. (iii) CCE, Calicut/Cochin v. Rubco Sales International P. Ltd. - 2006 (1) S.T.R. 291 (Tri.-Bang.) (iv) CCE, Mangalore v. Micro Finish Valves (P) Ltd. - 2006 (1) S.T.R. 283 (Tribunal) = 2006 (72) RLT 584 (CESTAT-Ban.) (v) Amco Batteries Ltd. v. CCE, Bangalore - 2006 (2) S.T.R. 346 (T) 4. The learned SDR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on cannot be subjected to service tax under the category of Consulting Engineer in the case of Daelim Industrial Co. Ltd. v. CCE, Vadodara - 2006 (3) S.T.R. 124 (Tribunal) = 2003 (155) E.L.T. 457 (Tri.-Del) and maintained by the Supreme Court as reported in 2004 (170) E.L.T. A181 (S.C.). Even the Commissioner (Appeals) has given a finding that the services would come within the category of Scienti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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