2012 (8) TMI 559

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Judgment per : N. Kumar, J.]. - The revenue has preferred this appeal challenging the order passed by the Tribunal [2007 (7) S.T.R. 437 (Tribunal)] which has held that the activity carried on by the assessee i.e., technical assistance, drawings, design engineering and technical services comes within the category of 'Consulting Engineer Service'. 2. This appeal was admitted to consider the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dent-integra and whether the ratio of those decisions could have any applicability to the present case? 3. From the aforesaid questions raised, it is clear that the dispute is whether the activity carried on by the company-the respondent, falls within the services of "Consulting Engineer"? In other words, it is a dispute regarding classification. If it falls within any one of those categorie .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X