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2013 (5) TMI 619 - AT - Service TaxImport of service - Online information and data base access or retrieval service through computer network service - application for waiver of pre-deposit of service tax, interest and penalties - Held that:- As per the provision section 65(75) the service is to be provided to any person in electronic form through a computer network. In the present case, as per the argument of the Revenue, M/s Equant Pte Ltd. are the provider of Virtual Private Network facility. As per the argument of the Revenue, the applicants are the beneficiary through this network facility inasmuch as the same enables the foreign offices of SBI to access to this besides updating the same on regular basis. As the data is being retrieved or access by the applicants to their own database which were in US, UK and India, therefore, it cannot be prima facie said that the applicants have received the services. Thus the applicants have made out a case in their favour. stay granted.
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