2007 (12) TMI 199

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..... kar, DR, for the Respondent. [Order per: M. Veeraiyan, Member (T)]. - This appeal is against Order of the Commissioner (Appeal) No. Commr. (A) /355/VDR-II /2004 dated 17-11-2004. 2. Heard both sides. 3. The relevant facts are as follows: The appellant-company availed the services of persons from their foreign based parent company for the purpose of repairing their furnace during the period Sep .....

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..... ulting engineering services. The transfer of technical know-how also would not come within the ambit of consulting engineering services as held by the Tribunal in the case of CCE, Calicut/Cochin v. Rubco Sales International P. Ltd reported in 2006 (1) S.T.R. 291 (Tri.-Bang.). 6. In the light of above we allow the appeal with consequential relief. (Dictated and pronounced in the Open Court)
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