optical computer memory, microfilm, computer
generated microfiche or similar device.
"Computer network" means the inter-connection of one or
more computers through ... group companies through computer
network (Wide Area Networking). The Finance Act, 1994
defines 'computer network as - (30) "computer network"
has the meaning
towards these services are for computer network and will be correctly
subject to service tax levy under 'Computer Network Services' under
reverse charge ... connected or related to the
computer in a computer system or computer system network.
Online Information and Data Base Access or retrieval Service
(was introduced
advice provided electronically, for
electronic communications with
technicians or for accessing, through computer
networks, a trouble-shooting database such as a
database that provides users ... nature of
computer programs. They allow the user to copy the
program, for example onto the user's computer hard drive or
for archival
MVAS is provided in electronic form for access, retrieval
or streaming through the electronic computer networks
and gateways
(vi) MVAS is not in the nature ... Information Technology Act defined 'computer
network' "computer network" means the interconnection of one or
more computers through
customer personally or that the computer network should be owned by the service provider as service being accessible or retrievable online in respect of data ... relation to on-line information and database access or retrieval or both in electronic form through computer network, in any manner; [Emphasis supplied
customer personally or that the computer network should be owned by the service provider as service being accessible or retrievable online in respect of data ... relation to on-line information and database access or retrieval or both in electronic form through computer network, in any manner; [Emphasis supplied
access or retrieval services" are
services in relation to online information and database
access or retrieval or both, in electronic form through
computer network ... relation to Online
Information and Database Access or Retrieval or both, in
electronic form through computer network in any manner.
5.3The main take away
Information Technology Act, computer network
means the inter-connection of one or more computers or computer
systems or communication device through ... entire gamut of manufacturing/marketing/
finance were made accessible to the appellant through computer
network systems. Therefore, distinguishing from the facts of
cases relied upon
network.
38. Thomas' Concise Telecom & Networking Dictionary defines
'Network Interface Card' as follows:
Network interface card (NIC): A network interface
device ... access.
Examples of NICs are cards that interface a computer
with an ethernet alien and cards that interface of
computer with an FDDI ring network
Telecommunication
service
Under Computer Network 388962 817136 165444 1371542
computer Service/ Online
network information and
service for database access or
domain retrieval service
name (Section ... computer network. Therefore, the
same is liable be taxed under category of „computer network
services/online information & database access or retrieval
services‟.
(v) That
