https://www.taxtmi.com/caselaws?id=252993 VPN and bandwidth connectivity supplied by a foreign service provider to foreign offices was treated as not received in India, so reverse charge under section 66A of the Finance Act, 1994 did not apply. The service provider, recipient offices, rendering location and payment were all outside India, and the Revenue did not effectively contradict that factual position. The same connectivity was also held not to be "online information and database access or retrieval" service under section 65(105)(zh), because it was only managed network access enabling secure communication with the taxpayer's own data centre abroad, not a supply of data or database access in the statutory sense. en-us Wed, 10 Sep 2014 00:00:00 +0530 Wed, 01 Jul 2015 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252993 VPN and bandwidth connectivity supplied by a foreign service provider to foreign offices was treated as not received in India, so reverse charge under section 66A of the Finance Act, 1994 did not apply. The service provider, recipient offices, rendering location and payment were all outside India, and the Revenue did not effectively contradict that factual position. The same connectivity was also held not to be "online information and database access or retrieval" service under section 65(105)(zh), because it was only managed network access enabling secure communication with the taxpayer's own data centre abroad, not a supply of data or database access in the statutory sense. Case-Laws Service Tax Wed, 10 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252993