2011 (4) TMI 1096

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....Respondent. [Judgment per : N. Kumar, J.]. - 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 :....

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....ies, then the question is 'Whether a foreign company is liable to pay service tax on such activity?' 4. 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 determin....