TMI Blog2008 (1) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... ssistance, as per the agreement, the same is optional - In absence of such evidence, we find no merit in the contention of revenue – Order of comm.(A) that agreement in question is in respect of transfer of Intellectual property service & is not for providing service as consulting engineer, is justified - ST/103-104 of 2006 - . ST/16-17/2008/(PB), - Dated:- 10-1-2008 - Shri S.S. Kang, Vice Pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n is that as per the agreement there were provisions for providing technical assistance service, therefore, the service under the agreement is the service as Consulting Engineer. The revenue relied upon the decision of the Tribunal in the case of Indian Farmers Fertilizer Co-op. Ltd. vs. CCE Bareilly (U.P.) reported in 2007 (5) S.T.R. 281 (Tri.-Del.). 3. The contention of respondent is th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. We have gone through the terms and conditions of the agreement dated 18th March 1999, no doubt, there is a clause for technical assistance, but it is optional. It is on the request of the present respondent. There is no evidence on record to show that present respondent has asked for any technical assistance or paid for it. We have gone through the decisions of Indian Farmers Fertilize ..... X X X X Extracts X X X X X X X X Extracts X X X X
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