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53. It cannot be doubted that the dominant intention of a user is to book a movie ticket and convenience fee is charged for the reason that online booking facility saves precious time and effort of a user, since otherwise he would not only have to go to the movie hall but may also have to stand in a long line at the window to procure the ticket. This online booking facility, therefore, offers a convenient way of procuring a ticket as against the conventional method of having to stand outside the ticket counter in a long queue. It is clear that the pith and substance and the dominant intention of the arrangement is not to access/retrieve data/information but it is an arrangement by which the facility of online booking is made available to users.

Another point raised related to applicability of service tax on inter- connectivity services provided by one ISP to another and the charges recovered for such services. It is understood that this is done to inter connect various networks so as to reach the server where the information is stored. It is informed that interconnection of one ISP to another is a commercial and technical arrangement under which service providers connect their equipment, networks and services to enable their customers to have access to the data or information. Through this arrangement, it is the customer of an ISP who ultimately receives on-line information and database access and/or retrieval service. Service tax on the amount charged from him is payable. Therefore, interconnection charges paid by one ISP to another ISP are not liable to service tax.

57. The Terms and Conditions of online booking facility do not mention that the essence of the contract is for accessing or retrieving any information or data. Infact, the terms are restricted to the facility of online booking. An arrangement which is predominantly for OIDAR would have provisions clearly indicative of the nature of data/information that is permitted to be accessed or retrieved, obligations pertaining to copyright violations, reproductions, ST/55438/2014 & ST/55439/2014 replications, restrictions and several other convenants through which the data and information is either sought to be protected or controlled.

Such an arrangement would also contain a term that on payment of fee, the user shall have limited or unlimited rights to retrieve or access data/information making it abundantly clear as to what the dominant intention of the contract is. As against this, the Terms and Conditions of the contract involved in the present appeals relating to online booking arrangement make no such averments or declarations and instead are restricted to the grant of online booking facility and nothing more.