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M/s. Hightech Plast Limited Versus Commissioner of Central Excise & S.T., Vapi

2016 (7) TMI 1032 - CESTAT AHMEDABAD

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 .....

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ical) For Appellant (s) : Shri Satyjit Das, Manager Commercial For Respondent (s) : Shri N. Satwani, Authorised Representative ORDER This appeal is filed against Order-in-Appeal No. OIA-KRS-291-292-VAPI-2008 dated 30.09.2008. 2. Briefly stated, the f .....

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o 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 vario .....

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ordingly in the month of March 2002. Alleging that the said charges/consideration is taxable under the category of Scientific and Technical Consultancy Charges , a demand notice was issued for recovery of Service Tax of ₹ 62,500/- and impositio .....

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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 defini .....

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Just Textiles Limited - 2014 (35) STR 395 (Tri. Mumbai). 4. Ld. A.R. for the Revenue reiterated the findings of the ld. Commissioner (Appeals). He could not place any judgment contrary to the judgment of Mumbai Bench of the Tribunal in Just Textiles .....

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ng some assistance, the appellant received certain charges from the other Company which was considered as Scientific and Technical services . We find that, on the same issue, the Mumbai Bench of Tribunal has observed as under:- 3. Scientific and Tech .....

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