2014 (2) TMI 1269

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..... ave 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 .....

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..... nition of Information Technology Services as provided in explanation to Section 65(19) of Finance Act, 1994 The learned Counsel for the appellant submits that the aforesaid interpretation is patently wrong. 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 learn .....

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