On-line Information and Data Base Access or retrieval - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Computer Network (Online Information Data Base Accessor retrieval ) (w.e.f. 16.7.2001) What is taxable - 65(105)(zh) Any service provided or to be provided to any person, by any person, in relation to on-line information and database access or retrieval or both in electronic form through computer network, in any manner; Who is the receiver of service Upto 15-5-2008 - A customer W.e.f. 16-5-2008 - Any Person Who is the provider of service Any other person Meaning of on-line information and database access or retrieval - 65(75) "on-line information and database access or retrieval" means providing data or information, retrievable or otherwise, to any person, in electronic form through a computer network; Meaning of Data - 65(36) "data" has the meaning assigned to it in clause (o) of sub-section (1) of section 2 of the Information Technology Act, 2000; As per clause (o) of sub-section (1) of section 2 of the Information Technology Act, 2000; "Data means a representation of information, knowledge, facts, concepts or instructions which are being prepared or have been prepared in a formalized manner, and is intended to be processed, is being processed or has been processed in a computer system or computer network, and may be in any form (including computer printouts, magnetic or optical storage media, punched cards, punched tapes) or stored internally in the memory of the computer." Meaning of Information - 65(53) "information" has the meaning assigned to it in clause (v) of sub-section (1) of section 2 of the Information Technology Act, 2000; As per clause (v) of sub section (1) of section 2 of the Information Technology Act, 2000; "Information includes data, text, images, sound, voice, codes, computer programmes, software and data bases or micro film or computer generated micro fiche." Meaning of Electronic form - 65(39) "electronic form" has the meaning assigned to it in clause (r) of sub-section (1) of section 2 of the Information Technology Act, 2000; As per clause (r) of sub section (1) of section 2 of the Information Technology Act, 2000; "Electronic form with reference to information means any information generated, sent, received or stored in media, magnetic, optical, computer memory, microfilm, computer generated micro fiche or similar device." Meaning of Computer Network - 65(30) "computer network" has the meaning assigned to it in clause (j) of sub-section (1) of section 2 of the Information Technology Act, 2000; As per clause (j) of sub section (1) of section 2 of the Information Technology Act, 2000; "Computer Network means the interconnection of one or more computers through- (i) the use of satellite, microwave, terrestrial line or other communication media; and (ii) terminals or a complex consisting of two or more interconnected computers whether or not the interconnections is continuously maintained." ************************* A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn."