2015 (1) TMI 1196

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....nt : Mr M Rammohan Rao, DC (AR) ORDER Per: D N Panda: 1. Relying on the decision of the Tribunal in the case of IBM India Pvt. Ltd. Vs CST Bangalore - 2010 (17) STR 317 (Tri.-Bang.), appellant submits that the nature of service availed by the appellant is Information Technology Service but not Computer Network Service. After the law has recognized the nature of activity carried out to be ....