All services involving computers are not ‘information technology service’

HIGH COURT OF ANDHRA PRADESH Commissioner of Customs & Central Excise versus Deloitte Tax Service India (P.) Ltd. C.E.A. NO. 7 OF 2009 NOVEMBER 27, 2012 JUDGMENT M.S. Ramachandra Rao, J. This appeal is filed by the Revenue under Section 35-G of the Central Excise Act, 1944 challenging the Final Order No. 455 of 2008 dated 13-03-2008 CCE v. Deloitte Tax Services India (P.) Ltd. [2008] 16 STT 449 (Bang. – Cestat) in Appeal No. ST/310/07 of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore. 2. The respondent/assessee is M/s. Deloitte T...