2008 (1) TMI 352

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..... ement Companies Ltd. v. CC, it is held that technical consultancy sold cannot be treated as service of consulting engineer – hence stay is granted - ST/679/2007 - ST/13/2008/(PB), - Dated:- 15-1-2008 - Justice S.N. Jha, President and Shri T.K. Jayaraman, Member (T) Shri V.K. Agrawal, Advocate, for the Appellant. Shri B.K. Singh, DR, for the Respondent. [Order per: T.K. Jayaraman, M .....

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..... ection, the learned Advocate invited our attention to the decision of the Hon'ble Supreme Court in the case of Associated Cement Companies Ltd. v. CC reported in 2001 (128) E.L.T. 21 (S.C.), wherein it is clearly held that the technical advice or information put on a media, whether paper or diskettes or any other thing, that is supplied becomes chattel. He relied on the other decisions to show .....

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