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2014 (1) TMI 507 - CESTAT AHMEDABADWaiver of pre deposit - Online information and data base access and/or retrievable services - Held that:- appellant herein has entered into a joint venture in the agreement with M/s. Gujarat Infotec Petroleum Ltd. who are in the services of rendering of online information and data base access and/or retrievable services. The appellant herein had set up an international internet gateway and hardware which can be used for rendering up internet service providing services. Appellant, the owner of such infrastructure, by virtue of joint agreement had given M/s. GIPL the right to use the same to generate business. It is seen that the appellant herein gets 10% of the gross receipts for providing the infrastructure facilities to M/s. GIPL. Lower authorities are of the view that the appellant herein had given services in relation to online information and data base access and/or retrievable services. On perusal of the definition of “online information and data base access and/or retrievable services”, we find that the appellant herein has not provided any data or information to M/s. GIPL and has only given the infrastructure of broadband for the use of M/s. GIPL and getting a share out of the revenue earned by M/s. GIPL. We find that the prima facie, the appellant may not be covered under category of ‘online information and data base access and/or retrievable services’ - Stay granted.
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