Research related services are not Consulting Engineering Services

HIGH COURT OF ANDHRA PRADESH Commissioner of Central Excise & Customs, Visakhapatnam-I Versus National Ship Design & Research Centre CEA NO. 69 OF 2012 CEASR NO. 288 OF 2012 DECEMBER 3, 2012 ORDER M.S. Ramachandra Rao, J. This appeal under Section 35 G of the Central Excise Act, 1944 is filed by the Revenue challenging the final order No. 468/2011 in Appeal No. 114/2006 of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore. 2. The respondent M/s. National Ship Design and Research Centre, Visakhapatnam is an autonomous body under the ad...