https://www.taxtmi.com/caselaws?id=186900 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. en-us Fri, 28 Feb 2014 00:00:00 +0530 Tue, 04 Oct 2016 11:14:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186900 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. Case-Laws Service Tax Fri, 28 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186900