2005 (2) TMI 2

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..... lled "Consulting Engineer Service" in the Revenue's parlance. The alleged service, on which the above demand was raised, was received by the appellants from their foreign collaborator during the period 7-7-1997 to 23-2-2001. It is submitted by learned counsel for the appellants that what was obtained by the appellants from their foreign collaborator was the technical know-how for manufacture of st .....

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..... reliance has been placed on the Tribunal's decision in Navinon Ltd. v. CCL Mumbai-VI. 2004 (172) E.L.T. 400 (T) = 2004 - TIOL - 710 - CESTAT-MUM. We have heard learned SDR, who has sought to justify the impugned order on the strength of the findings contained therein. 2. After considering the submissions, we are convinced that the appellants have a strong prima fade case on the strength of the .....

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