2011 (4) TMI 1096

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..... jurisdiction to go into the same. It is only the Apex Court under Section 35L of the Act, which is competent to decide the aforesaid question of law, appeal is rejected as not maintainable reserving liberty to the revenue to prefer an appeal to the Apex Court - CEA No. 27 of 2007 - - - Dated:- 13-4-2011 - N. Kumar and Ravi Malimath, JJ. Shri N.R. Bhaskar, Advocate, for the Appellant. S .....

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..... echnical Consultancy ? 3. From the aforesaid questions raised, it is clear that the dispute is whether the activity carried on by the foreign company - the respondent, falls with in the services of Consulting Engineer or under the category of Scientific and Technical Consultancy ? In other words, it is a dispute regarding classification. If it falls within any one of those categories, then th .....

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