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2008 (12) TMI 145 - CESTAT BANGALORE“Technical Inspection and Certification Services” - testing and analysis of software is covered under Section 65 (105) (zzi) with effect from 16.5.2008. In the present case, the period is prior to that. Further it is seen that ‘testing and analysis of IT Software’ has been specifically included under ‘Technical Testing and Analysis Services’ only with effect from 16.5.2008 – appeal is allowed
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