company was
taxable under the category of "Online Information and Data Base
Access or Retrieval Services". The demand has been confirmed by
holding ... same is liable to be taxed as "Online Information and Data Base
Access and Retrieval Services". Learned Counsel further submitted
that the intention
hosting and proxy
charges in foreign currency on account of accessing web servers and data
centres located outside India. The location of web service provider ... data centres located outside India. Such hosting and proxy
services allows access to data base servers and information in
electronic form through electronic network
Repair &
Maintenance, Commissioning and Installation, Consulting
Engineer, Online Information & Data Access and Retrieval,
Intellectual Property Rights etc, and are paying service
Search Engine Marketing - We develop the
content for on-line information, data base access or retrieval services
for marketing purpose.
(iv) Flash Development On-line ... Section 65(45) of the Finance Act, 1994, Online Information and
Data base access or Retrieval service (OIADR) means providing data
or information, retrievable
that the services provided by the
Appellant are Online Information and Data Access or Retrieval1
services in which the place of provision of services
Description of service provided Period Demand (Rs)
No.
1. Web based access to profiles and retrieval April 2009 to
50,74,158
(OIDAR services) June ... whole service consists of
various other related services such as Online data
access/retrieval, elements, publishing
advertisement in its fortnightly magazine and
various other matrimonial
Description of service provided Period Demand (Rs)
No.
1. Web based access to profiles and retrieval April 2009 to
50,74,158
(OIDAR services) June ... whole service consists of
various other related services such as Online data
access/retrieval, elements, publishing
advertisement in its fortnightly magazine and
various other matrimonial
their data centres for hosting cloud
computing services. Data hosting service provider
either owns premises for data centre or operates data
centre on leased premises ... only for providing data hosting services by setting up
and maintaining complete turnkey data centre services required for
high availability data catching as per Exhibit
engaged in providing Business Auxiliary
Service, Online Information & Data Access Service, Franchisee
scrvice etc. They arc paying service tax on services covered
under
digital
contents on site of the Google who makes data base and
viewers get access or retrieval only from data base of
Google. The Appellant ... relationship with
any viewer, i.e., the person who retrieves or accesses
data. The Appellant simple setting up campaign on the
Google site hired
