2023 (6) TMI 1160

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....ng the course of departmental audit of the financial records of the Respondent for the Financial Years 2005-06 and 2006-07, it was revealed that they had rendered taxable services in relation to 'Online Information and Data Base Access and / or Retrieval Services' to their clients during the Financial Year 2005-06, for which they did not pay Service Tax. 2. Accordingly, a show cause notice dated 16.10.2009 was issued to the Respondent demanding service tax and Education Cess amounting to Rs 66,25,807/-. The Notice was adjudicated by the Commissioner vide Order-in-Original dated 11.03.2011, wherein he dropped the demands raised on the Respondent in the Notice. Aggrieved against the impugned order, the department has filed the present appe....

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....e computing devices together for the purpose of sharing data. Networks are built with a mixture of computer hardware and software. The work of the Respondent is to undertake inter-linking of computers through installations of required software and hardware. It is the contention of the Respondent that they were nowhere concerned with supply / retrieval of any information or data through any network to any person whomsoever. There was no allegation in the notice also that they have supplied/ retrieved any information or data through any network to any person. 8. It is observed that the Respondent has provided solutions to their customers based on various network models, architectures etc, and thus they have provided service for making avai....