B.S.V. Murthy, Technical Member - The appellant has obtained centralised service tax registration under various service categories viz., Transport of Goods by Road, Maintenance or Repair Service, Commercial Training or Coaching, Scientific and Technical Consultancy, management Consultancy Service, Test Inspection and Certification, Manpower Recruitment Agency, Online Information and Data, Consulting Engineer, Erection, Commissioning or Installation, Public Relation Service, Advertising Space or Time, Sponsorship Service, Business Support Service, Renting of Immovable Property, Development and Supply of Content Services, Legal Consultancy, Business Auxiliary Service and Information Technology and Software Service. The appellant availed Cenvat credit on various input services including tax paid on group health insurance of employees and construction services availed at Mysore campus. Further the overseas branches of the appellant undertook several projects relating to software development etc., which were entrusted to overseas sub-contractors. The appellant received certain services outside the territory of India relating to data link and communication charges from foreign servi