RANJAN GOGOI,J. - (1.) Heard Shri Ranjit Kumar, learned Solicitor of India and perused the relevant material.
(2.) Delay condoned.
(3.) In view of the fact that the order of the High Court is on the basis of the activity actually undertaken and the materials in support thereto which unmistakenly point that such activity is research activity and not consultancy service we are not inclined to interfere. However, it is stated by the learned Solicitor General that the agreement is still in force. If any part of the agreement pertaining to consultancy service is to be implemented, it will be open for the Revenue to take necessary steps in accordance with law.;