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2006 (5) TMI 521 - CESTAT BANGALORE

2006 (5) TMI 521 - CESTAT BANGALORE - 2006 (4) S.T.R. 151 (Tri. - Bang.) - ST/4/2004 - Final Order No. 901/2006 - Dated:- 10-5-2006 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri T.S. Suresh, Advocate, for the Appellant. Shri K.S. Reddy, JDR, for the Respondent. ORDER [Order per : S.L. Peeran, Member (J)]. - The appellant is aggrieved with Order-in-Appeal No. 8/2003 ST dated 29-10-2003 by which the Commissioner (A) has held that the appellants are rendering services under .....

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ning. They pointed out that they carry on the following acts. (i) Faculty members of the appellant will handle the classes. (ii) The course material shall be prepared and distributed by the appellant. (iii) The appellant will also provide lab facilities for practical classes either at their premises or from STDC, ER & DCI through network. (iv) The appellants will support ER & DCI in terms of trainee materials, instructor notes and other lab materials whenever ER & DCI is required to .....

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has not examined the issue in proper perspective. 3. Heard both sides in the matter. 4. On examination of the MOU entered into by the appellant with the said organization stated supra, the appellants are not rendering any services in the nature of Consulting Engineer . The appellants and the ER and DCI are jointly carrying on the activity of imparting training and providing course materials to their students at STDC on the terms that the faculties of such training shall be provided by .....

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