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TMI Blog2018 (11) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... infrastructure services are only in the nature of providing intra connectivity between Philips locations worldwide and the payments made are obviously then for sharing of the maintenance cost between the Philips’ units and not as fees for supply of online information or retrieval of data from the portal. The impugned infrastructure services cannot by any stretch of imagination be brought within the fold of “Online Information and Database Access or Retrieval” - appeal allowed - decided in favor of appellant. - Appeal No.ST/170/2012 - FINAL ORDER No. 42443/2018 - Dated:- 7-8-2018 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Shri Prasad Paranjape, Advocate For the Appellant Shri K. Ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion by the recipient of service for receiving data or information in electronic form through a computer network. ii) In the instant case, no data or information belongs to Philips Netherlands and it does not provide any data or information to the appellant for a consideration. What Philips Netherlands provides is the computer infrastructure by way of network connectivity and associated services for the appellant to manage its various information technology requirements such as email services or accessibility of owned data or information or communication among its various entities across the country and outside. iii) This service can be equated with telecom service which facilitates connectivity between two points. In the case of Wide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a 6.2 of the impugned order where the adjudicating authority has referred to clauses in the IP Services Service Level Agreement ratified on 28.08.2006 by which the purpose of the PGN IP services has been clarified to provide the Philips Community with a private Wide Area IP Network dedicated to supporting Philips businesses. It is an internally open network, providing any to any IP communication between all Philips locations connected to the Philips Global Network; there is no specific bar in the service level agreement prohibiting the assessee from accessing the information available on the server which relates to other Philips locations. Ld. A.R also drew attention to para 6.3 of the impugned order wherein the adjudicating authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her under Section 65 (105)(zh) of the Act, taxable service means any service provided or to be provided to a client by any person in relation to Online Information and Database Access or Retrieval or both, in electronic form through computer network in any manner. 5.3 The main take away from the definitions is that services provided should facilitate not only online information but also Database Access or Retrieval. From the facts on record, it appears to reason that the infrastructure services are nothing but a spider web group which connects Philips Netherlands to all its locations worldwide through the Wide Area Network (WAN) of internet protocol. For such Philips Global Network Services, payment is made on the basis of invoices raise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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