COMMISSIONER OF SERVICE TAX, BANGALORE Vs. WIDIA GMBH

JUDGEMENT

(1.) THE revenue has preferred this appeal challenging the order passed by the Tribunal [ 2006 (4) S.T.R. 309 (Tri. - Bang.)] which has held that the activity carried on by the assessee comes within the category of 'Scientific and Technical Consultancy Services'.

(2.) THIS appeal was admitted to consider the following substantial question of law :

(3.) THIS appeal is preferred under Section 35G of the Central Excise Act, 1944. As is clear from the wordings of the" said section, an appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal not being an order relating, among other things to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment.