much as there are certain
narrations like sales others, purchases VPN South
are mentioned in the ledger account filed in appeal
proceedings, whereas ledger account ... possessing ISP Licenses does not mean that
appellant has actually started providing VPN
Services, more so when Mumbai, Kolkata ISP
Services were not even started
existing and new Internet Service Provider by including Virtual Private Network (VPN)1 Services, even though these services are already being provided by several Internet ... January 2005 directing all existing Internet Service Providers to discontinue provision of VPN Services to their customers within 30 days of the issuance
postage, stationery.
13 Denial of CENVAT credit on VPN 38,82,637/-
14 Denial of CENVAT credit on warehouse rent 12,93,501/-
15 Denial ... stock exchanges, the appellant made
arrangements for a Virtual Private Network (VPN). A part of the cost
incurred for VPN by the appellant was recovered
Equant Pte. Ltd. (Equant for short) for providing Virtual Private Network (VPN) which enables the SBI and SBI branches to retrieve data from the data ... different countries abroad. Under the agreements the service description for Equant IP/VPN Service as described as follows:
Equant IP VPN is a managed network
Poldi hardness Tester. The
characteristic average value (of three readings converted into VPN is as
follows:-
i) For screw -
275 VPN
ii) For Barrel ... VPN
The macro-hardness
of three steel pieces designated as a0, a1 and b0, b1, b2 selected randomly
from the packets
that granting of LND/DIL license merely amounted
to migration of IP-VPN services which was provided by BTGC from 2003
onward, therefore, assessee company ... company
had started providing internet services under the terms of IP-VPN
licences and had later migrated to NLD/ILD licence. It was submitted
that
description under the contract
between SBI and Equant shows that Equant IP VPN is a
managed network service that provides secure IP internet
working which ... enables connectivity. The IP VPN network
does not allow customers routers in different VPNs to
connect with one another. Therefore, it is clear that
invalid.
4. Taxability of Roaming Services and Virtual Private Network
('VPN') as Royalty
4.1. On the facts, and in the circumstances ... learned CIT(A) has erred in not separately adjudicating
Roaming and VPN services without appreciating that the nature of
Roaming and VPN services are different
Apollo
system in processing the source materials, which shall be
accessed through VPN connection;
c) The deliverables shall be saved in American ... contract with M/s Equant Pte.
Ltd. for providing Virtual Private Network (VPN) which enabled
SBI and its branches to retrieve data from the data
towards "MPS/ VPN
Connectivity Charges and "lease Line Charges" respectively. As per the AO,
these payments were in the nature of rent ... paid to BSE as VPN
connectivity charges and Lease Line charges respectively. The AO disallowed these
ITA No.1867/AHD/2015
