2014 (2) TMI 1269 - HC - Service Tax

Whether CESTAT is justified in interpreting that the services rendered by respondent fall within the definition of Information Technology Services as provided in explanation to Section 65(19) of Finance Act, 1994 reported in 2008 (3) TMI 33 - CESTAT BANGALORE - Held that - we have seen the relevant portions in the contract, which have been recorded by the learned Tribunal. Upon reading the contract, it appears to us, as has been correctly held by the learned Tribunal, that the respondent is rendering such service, which will fall under the scope of Information Technology Services . When the interpretation on fact is one of the two possible views, this Court in exercise of its jurisdiction under Section 35G of the Central Excise Act, 1944 cannot be appreciated the fact. Therefore, we do not find any reason to interfere with the judgment and order of the learned Tribunal. - Decided against the Revenue

Summary

The High Court of Andhra Pradesh dismissed the appeal against the Customs, Excise and Service Tax Appellate Tribunal's judgment on Information Technology Services, stating that the respondent's services fell within the definition provided in the Finance Act, 1994. The appeal was dismissed, and no costs were awarded.