2011 (4) TMI 1093

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....te, for the Respondent. [Judgment per : N Kumar J.]. - This appeal is preferred by the revenue challenging the order passed by the Tribunal [2007 (5) S.T.R. 218 (Tribunal)], which has held that the training given to the employees of the purchasers do not fail within the ambit of "Consulting Engineers" and the training charges cannot be added as an element within the definition of consulting ....