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2016 (7) TMI 1032 - CESTAT AHMEDABAD

2016 (7) TMI 1032 - CESTAT AHMEDABAD - TMI - Scientific and Technical Consultancy Charges - assistance provided to Joint Venture partner including procurement/ purchase of moulds, machineries, drawings, designs etc. - Held that:- the service rendered by the respondent in this case does not fall within the purview of taxable service of Scientific and Technical Consultancy. - Demand set aside - Decided in favor of assesse. - ST/205/2008 - A/10590/2016 - Dated:- 30-6-2016 - Dr. D.M. Misra, Member .....

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rtment. In the year 2001 they had entered into joint venture agreement with M/s. HO Plastics, Assam 08th Feb. 2002 for setting up a Plastic Unit in Assam having equity participation in the ratio of 30:70. In the process of setting up of the said unit, the appellant was required to provide various assistance, as set out in the said agreement, including procurement/ purchase of moulds, machineries, drawings, designs etc. Both the parties were agreed that the Appellant be paid for the said assistan .....

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nce, the present appeal. 3. Shri Satyjit Das, Commercial Manager appearing for the appellant submits that they were basically manufacturer of excisebale goods and providing necessary assistance as a party to the Joint Venture and the assistance/service provided by them do not satisfy the definition of Scientific and Technical Consultancy Charges , as they were not a Scientific or Technical organisation, therefore, the levy is not sustainable. He relied upon the decision of the Tribunal in the ca .....

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