appellant had been granted access to the computer
system for its use. The appellant can only access its own data and
the data and information ... data and its retrieval. The ownership of data is quite
clearly with the SBI foreign offices. Equant have not
provided any data for access/retrieval
software loaded in the computer is to monitor the data of access details from the said safety equipment. Accordingly, it is the view ... device. This is not contested by both sides. In order to access the data including details of time and person who accessed the restricted area
line Information and Data Base Access or 62,04,393/-
retrieval - Demand on consideration received
from clients.
8 Demand on reimbursements claimed from ... been raised under the category of 'Online
Information and Data Base Access or Retrieval Service'. There are two parts
to such demand
Shri B.L. Narsimhan,
Advocate have urged that the Online Information Data Access on
retrieval service (OIDA) had been received by the INDEST
consortium ... that the liability of tax
arises only if „online information and data access or retrieval
service‟ are received by the recipient located in India
service tax under the category of "Online Information and Data
Base Access and Retrieval Services" defined under Section ... will be covered within the definition of "Online Information and Data
Base Access and Retrieval Services". As such for the period from
other hand,
HDFC Chubb became entitled to access to the customer data base of the
5
Appeal No.ST/192, 193/2011
appellants ... promoted the insurance policies of HDFC
Chubb. But in restricting their data base access only to HDFC Chubb, that too on
real time basis
discharging service tax under different
categories like online information and data base access / retrieval,
internet cafe, leased circuit services, franchise service etc. They were
also
received
by them under the category of 'Online Information and Data Base
Access Retrieval Service'. The Revenue contended that the appellant
herein received ... under the category of 'Online Information and Data Base
4
ST/53919/2014-DB
Access or Retrieval Service'. Such service has been received
various information technology requirements such as email services
or accessibility of owned data or information or communication among its various
entities across the country ... wire or wireless telecommunication link between
specified points and data transmission services including provision of access to
wired or wireless facilities specifically designed for efficient
that he used to instruct Ms. Radha and Ms. Rathi to enter data relating to transactions in the CFI computer. From the involvement of employees ... CPUs were seized from the CFI premises. The data could be accessed only with the password known to Ms. Radha, who was an Accounts Assistant
