2011 (4) TMI 1145

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..... ate, for the Respondent. [Judgment per : N. Kumar, J.]. - The revenue has preferred this appeal challenging the order passed by the Tribunal which has upheld the order of the Commissioner of appeals who held that transfer of "Technical knowhow or assistance, technical information'' does not come within the ambit of definition of "Consulting Engineers" by levy of service tax. 2. Therefore, .....

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..... "rate of duty" and therefore, this Court has no 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. In that view of the matter, this appeal is rejected as not maintainable reserving liberty to the revenue to prefer an appeal to the Apex Court. 5. High Court registry is directed to return the cer .....

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