Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (6) TMI 1160 - CESTAT KOLKATAClassification of services - Online Information and Data Base Access and / or Retrieval Services or not - setting up the network for transfer of data not provided by them - HELD 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 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. 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 available telecommunication network through which data and information can reach from one place to another for the purpose of sharing data - this service will not be classifiable as ‘Online Information and Data Base Access and / or Retrieval Services’ liable to service tax. From the activity of the Respondent, it is observed that they are neither involved in generation of data or information nor involved in providing the same to their clients. They are involved in setting up the network for transfer of data not provided by them. Thus, the Respondent has not provided the service of ‘Online Information and Data Base Access and / or Retrieval Services’ to their clients - the impugned order dropping the demands holding that the Respondents have not rendered ‘Online Information and Data Base Access and / or Retrieval Services’ is sustainable. Appeal of Revenue dismissed.
|