TMI Blog2020 (2) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... ble network to their clients. It is the case of the Department that the appellant is a service provider and is providing business auxiliary service to the main service provider, viz., M/s Sify Limited, Chennai and therefore, they are liable to pay service tax under the head "business auxiliary service" on the amounts which they received from M/s Sify Limited for the services rendered by them. It is the case of the assessee that they are actually not providing any service to M/s Sify Limited. They have only entered into an agreement which is in the nature of a joint venture with M/s Sify Limited as per which they get a share of the total revenue and M/s Sify Limited gets the remaining part of the revenue. After investigation, the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtner. 1.4. Business Partner acknowledges that the provision of Services through Business partner is non-exclusive. Sify has unfettered rights to set up, operate, and provide services to the Subscribers directly or through other such interest parties in the vicinity of the Territory. 1.5. Sify reserves the right to facilitate ease of customer registration and renewals through setting up of facilities for customers to avail of purchase of fresh or renewal packs, either independently or through a network of partners. 1.6. Sify reserves the right to make any change, alteration, modification in the services, business exploitation model, revenue generation, models, charges, polices, specifications etc. at its sole discretion and the same s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to all the cascaded switches on the network. 3. Only LAN Switches to be used in the network and not Hubs. 4. Not more than 3 Switches in a cascade. 5. Not more than 100 meters for hop distance [distance between two switches] 6. Manual joints to be avoided in CAT5/CAT6 data cables. Recommendations: 1. All Switches to be accommodated in proper weather protected Boxes, with enough air circulation and available space for maintenance. 2. 2. CAT-5 or CAT-6 STP cable or OFC for the backbone network and all overheads. All equipments used in the network should be of optimum standard and tested for quality in terms of performance. * Configuration of firewall server recommended by Sify Pentium 4: 2.4 GHZ or more 1 GB RAM 36GB Ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es other than collections done by the Business himself. This amount shall be recovered from the amounts payable to the Business Partner as per clause 2.4 above. 3. Responsibilities of Business Partner 3.1 Business partner shall keep the following points in consideration while providing last mile connectivity to any end customer. * Should not exceed 100 meters of cable length. * Vulnerable points should be carefully avoided while laying the last mile. * Should ideally be "clipped" against supports. * Network Information Card must be stuck on every user PC. * Post Installation testing, Service demonstration and basic user training should be mandatory. 3.2 Business Partner shall provide uninterrupted Services to Subscribers thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harges and the tariff charges. 3.10 Business Partner shall represents that he is a registered Cable TV Operator under the Cable Television Network (Regulation) Ordinance Act 1995 or a DID operator and shall operate in compliance with all applicable laws. 3.11 Business Partner shall indemnify Sify against any action, claim, loss or damage, caused to Sify as a result of any misrepresentation, negligence or breach of this Term sheet. This clause shall survive expiration or termination of this Term sheet. 3.12 No business partner shall represent or issue statements to the press or the general public regarding Sify Broadband without the express and written consent of the company in writing. 3.13 Business Partner shall ensure that every s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f an agreement between a principal and principal. It is in a nature of an agreement between a principal and an agent. As a principal, M/s Sify Limited is entitled to engage as many several agents as they please in addition to the appellant (para 3.5 of the agreement). On the other hand, as an agent the appellant cannot provide services of other internet service providers through their network (para 3.7 of the agreement). The agreement is for an initial term of 3 years and renewable at Sify's option for further term of one year each. Either during the initial term or during any renewed term, Sify may, at any time, terminate the agreement without assigning any reason whatsoever after giving 90 days notice. Similar option of termination is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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