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2006 (8) TMI 33

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..... l arises from the Review Order No. 12/2005 dated 18-10-2005, passed by the Commissioner of Central Excise, Customs and Service Tax, Calicut, reviewing the order of the Additional Commissioner passed in Order-in-Original No. 30/2003 dated 19-10-2003 by which the Additional Commissioner has dropped the demand of Service tax raised in the show cause notice dated 28-10-2002. The Additional Commissione .....

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..... ineer services. It is the submission that the Commissioner has failed to see that the agreement between the appellants and the Malaysian Government clearly mentions in clause 2.2(a) to (e) that the technical information to be furnished will be that currently owned by L.H. or its related Company and shall be in the form and language which exists in the files of L.H. or its related Company and all d .....

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..... 601 (T) = 2005 (186) E.L.T. 247 (Tri.-Chennai)] (iv) Turbo Energy Ltd. [2006 (3) S.T.R. 678 (T) = 2005 (187) E.L.T. 47 (Tri.- Chennai)] (v) CCE v. Reichie D Massari Ag Switzerland [2006 (3) S.T.R. 590 (T) = 2005 (184) E.L.T. 260 (Tri.-Chennai)] (vi) CCE v. Travancore Cochin Chemicals Ltd. [2006 (1) S.T.R. 219 (T) = (2005) 2 STT 99 (Bang.-CESTAT)] (vii) Bajaj Auto Ltd. v. CCE [2006 (3) .....

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..... imilar Revenue's appeal which was rejected in the case of CCE v. Rubco (Hawai Chappal Unit) by Final Order No. 1899/2005 dated 14-11-2005. He submits that as the issue is covered in their favour, the appeal is required to be allowed. 2. The learned DR re-iterated the Departmental findings. 3. On a careful consideration of the submissions made by both the sides, we are of the considered o .....

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