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2008 (5) TMI 196 - CESTAT BANGALOREERP Implementation Services - Adaptation, upgradation, enhancement and other similar services related to IT software can be considered under the category of Information Technology Software Service - Moreover, in terms of the CESTAT’s Final Order of this Bench, similar services in the case of SAP India were classified under the category of “Consulting Engineer Service” - Prima facie, therefore, the appellants have made a strong case in their favour – hence stay is granted
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