2012 (8) TMI 686

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..... ent. [Judgment per : V.G. Sabhahit, J.]. - This appeal is filed by the revenue being aggrieved by the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore in Appeal No. ST/42/2005, dated 18-5-2007. 2. The substantial question of law that arises for consideration in this appeal as per the appellant is as to whether the transfer of technology .....

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..... mpany cannot be brought within the ambit of, 'Consulting Engineer Service', is no longer res integra, in view of the judgment cited by the Tribunal and the judgment of this Court in CEA No. 13/2008 disposed of on 19-4-2011 [2011 (23) S.T.R. J226 (Kar.)]. While considering the similar question, this Court has held that "as the service provider is a foreign company, the Finance Act, 1994 is not appl .....

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