TMI Blog2009 (11) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... tee of Disputes as per the order of the Hon’ble Supreme Court. Tribunal held that- Respondent did not have professionally qualified engineers and it did not provide advice, consultancy professionally qualified engineers and it did not provide advice, consultancy professionally qualified engineers and therefore, its activity would not come within the ambit of consulting engineer’s service’. Committ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within the ambit of Consulting Engineer Services? (2) Whether the observation of CESTAT that the respondent did not have professionally qualified engineers is legal and correct? (3) Whether CESTAT is legal and correct in their findings that the respondent did not provide advice, consultancy or technical assistance to the clients in one or more disciplines of engineering? (4) Whether CESTAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise and Service Tax has approached the Committee of Disputes in terms of ONGC's case by Reference Application No. 390/6/2007-LC on 12-4-2007. The Committee on consideration of the contentions raised by both the parties have held in its proceedings dated 5-12-2007 that order of the CESTAT in No. 944/2006, dated 18-5-2006 does not suffer from any infirmity and accordingly has declined permissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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