2023 (6) TMI 1160

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....ant Shri Sanjay Dixit, Chartered Accountant for the Respondent ORDER M/s Net 4 Communications (The Respondent) are engaged in providing service under the categories of "business Auxiliary Service" and "Internet Café Service" as defined under Sections 65(19) and 65(57) of the Finance Act, 1994. During the course of departmental audit of the financial records of the Respondent for the Fina....

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....nder 'Online Information and Data Base Access and / or Retrieval Services' as they were neither involved in generation of data or information nor involved in providing the same to their clients. They were involved in setting up the network for transfer of data not provided by them. 4. The adjudicating authority observed that in terms of Section 65(75) of the Finance Act 1994, "online information ....

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....e observe that in the instant case, the Respondent has been providing 'System Networking Services'. The said service involves linking of two or more 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 hardw....

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....'online information and database access or retrieval' has been defined in Section 65(75) of the said Act. "On-line information and database access or retrieval 'means providing data or information, retrievable or otherwise, to a customer, in electronic from through a computer network. Similarly, section 65(105)(zh) of the Act defines ' on-line information and database access or retrieval service....