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TMI Blog2012 (8) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... ment per : N. Kumar, J.]. - The revenue has preferred this appeal challenging the order passed by the Tribunal [2007 (7) S.T.R. 175 (Tribunal)], which has held that the activity carried on by the assessee do not fall within the ambit of 'Consulting Engineer Services' and therefore they are not liable to pay Service tax. 2. The assessee M/s. Maini Material Movement (P) Ltd., entered in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d services obtained during the period 23rd April 2003 to 21st August 2003. The assessee filed reply to the show cause notice and contended that for the said service received by them comes within the category of 'Consulting Engineers', they are the recipient of the services and not the provider of the service and therefore, they contend that they are not liable to pay Service tax. Accepting their c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was admitted to consider the following substantial questions of law : "1. Whether in the facts and circumstances of the case, the CESTAT, Bangalore was legal and correct in holding that transfer of technology, technical know-how and Technical Assistance, received by the respondent, would not come within the scope of taxable service, viz., 'Consulting Engineer Service", as defined unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment', and the High Court has no jurisdiction to adjudicate the said issue, as held by this Court in the case of Commissioner of Central Excise v. Mangalore Refineries and Pertochemicals Limited, in C.E.A. No. 6/2007, dated 1-9-2010 [2011 (270) E.L.T. 49 (Kar.)]. The appeal lies to the Apex Court under Section 35L of the Central Excise Act, 1944, which alone has exclusive jurisdiction to decide t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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