(1.) THE facts giving rise to this appeal are, in brief, as under:
(2.) HEARD both the sides.
(3.) ARE the activities of the Appellant, mentioned in the contracts and invoices as "Drawing", "Designing", "Engineering" or "Training" covered by the Definition of Consulting Engineers' service as defined under Section 65(105)(g) read with Section 65(31) of the Finance Act, 1994?