2011 (4) TMI 1145

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....and Shri Rajesh Chander Kumar, Advocate, for the Respondent. [Judgment per : N. Kumar, J.]. - The revenue has preferred this appeal challenging the order passed by the Tribunal which has upheld the order of the Commissioner of appeals who held that transfer of "Technical knowhow or assistance, technical information'' does not come within the ambit of definition of "Consulting Engineers" by l....