Information Technology Services classification upheld where the Tribunal's factual view could not be reappreciated on appeal.

Services under the contract were held to fall within Information Technology Services under the explanation to Section 65(19) of the Finance Act, 1994, based on the Tribunal's reading of the agreement and the recorded facts. The High Court treated that interpretation as one of two possible factual views and held that such a concurrent factual assessment could not be re-appreciated in an appeal under Section 35G of the Central Excise Act, 1944. The Tribunal's view was therefore upheld and no interference was warranted.

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Issues: Whether the services rendered by the respondent fell within the definition of Information Technology Services under the explanation to Section 65(19) of the Finance Act, 1994, and whether the High Court could interfere with the Tribunal's factual interpretation under Section 35G of the Central Excise Act, 1944.

Analysis: On reading the contract and the relevant portions recorded by the Tribunal, the services were found to fall within the scope of Information Technology Services. The interpretation adopted by the Tribunal was one of two possible views on the facts, and such a concurrent factual view could not be re-appreciated in an appeal under Section 35G of the Central Excise Act, 1944.

Conclusion: The Tribunal's view was upheld and no interference was warranted.

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