COMMISSIONER OF SERVICE TAX, SERVICE TAX COMMISSIONERATE, NO. 16, S.P. COMPLEX, LALBAGH ROAD, BANGALORE - 560027 Vs. M/S PRUDENT COMMUNICATION SYSTEMS (P) LTD., NO. 18, RAILWAY PARALLEL ROAD, KUMARA PARK EAST, BANGALORE - 560001

JUDGEMENT

(1.) THIS appeal is preferred by the revenue challenging the order passed by the Tribunal, which has held that the activity of 'transferring technology' cannot be brought within the ambit of 'Consulting Engineer' and therefore, service tax cannot be levied.

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

(3.) IN that view of the matter, the appeal is rejected as not maintainable, reserving liberty to the Revenue to approach the Apex Court.