2004 (8) TMI 687

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..... No. 13/2004 dated 17-3-2004 passed by Assistant Commissioner of Central Excise, Bangalore II Commissionerate. The facts of the case are as follows : 2. The appellants are manufacturers of cylinder rollers, pressure spindle etc. They received an amount of ₹ 24.69 lakhs for the period from October 1998 to March 2000 as facilitation cost re-imbursement in lieu of expenses incurred on behalf .....

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..... the appellants for having provided factory building, lab testing facilities, diesel generator expenses, security guard, clearing and house keeping charges etc. These cannot be considered as Management Consultancy Service. In other words, providing certain facilities to the joint venture unit does not mean that the appellant had rendered some consultancy or advice to them. Moreover, the show cause .....

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