2012 (8) TMI 503

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..... not maintainable - 112 of 2007 - - - Dated:- 13-4-2011 - N. Kumar and Ravi Malimath, JJ. REPRESENTED BY : Shri N.R. Bhaskar, Advocate, for the Appellant. Shri K.S. Ravishankar, Advocate, for the Respondent. [Judgment per : N. Kumar, J.]. The revenue has preferred this appeal challenging the order passed by the Tribunal [2008 (9) S.T.R. 85 (Tribunal)] which has held that the a .....

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..... he aforesaid services would not come within the purview of Consulting Engineer Service and leviable to service tax? (3) Whether the decisions relied by CESTAT do constitute res-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 compa .....

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..... s 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. 6. High Court registry is directed to return the certified copies of the orders produced in this cas .....

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