conditions.
3.5 Data received from the Airlines were processed in master computer maintained by CRS/GDS companies and data structure formed for access and retrieval ... exception to that. Thus existence of right of appellant to access data base on line including retrieval thereof by appellant is undeniable.
17. Article
conditions.
4.5 Data received from the Airlines were processed in master computer maintained by CRS/GDS companies and data structure formed for access and retrieval ... exception to that. Thus existence of right of appellant to access data base on line including retrieval thereof by appellant is undeniable.
18. Article
data base access or retrieval under Section 65(75) which reads as Online information and database access or retrieval means providing data or information, retrievable ... 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
clause 3.3.6 appellant shall provide third-party bulk access to the data subject to public access for which registrar may charge an annual ... access agreement with Registrar.
3.3.6.2 Registrar may charge an annual fee, not to exceed S$10,OOO, for such bulk access to the data
Mobile
Communication (GSM) and Code Division Multiple Access (CDMA). The GSM
uses Time Division Multiple Access (TDMA) over Frequency Division Duplex
(FDD) carriers and CDMA ... customer to automatically
make and receive voice calls, send and receive data, or access other services,
including home data services, when travelling outside the geographical
back office data.
3. In the entirety, on to and fro of data transmission, the assessee
had no right to access the data ... there was any user rights, procured by the assessee to access the data
base for or in favour or behalf of SCB. Similar services were
would be exigible to service tax under the category of online data access and/or retrieval service as defined in Section
only provided the Lease Line Connectivity and did not provide access to any data and therefore it cannot come within the scope of Online Information ... Finance Act 1994 Online Information and Database Access and Retrieval Services means providing data or information, retrievable or otherwise to a customer, in electronic form
annual basis to M/s. A.P. Moller for accessing network connections of data connectivity.
As per Rule 2(1)(d)(iv) of Service ... access or retrieval service, as the appellant has access to the global network/IT platform developed by M/s. A.P. Moller for data concerning
engaged in providing services falling under categories of online information and data base access or retrieval service, maintenance or repair service, information technology service, survey
