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2018 (11) TMI 1093 - CESTAT CHENNAIClassification of service - Online Information and Database Access or Retrieval Services or not - infrastructure services availed from overseas group entity in the Netherlands - Held that:- The main take away from the definitions is that services provided should facilitate not only online information but also Database Access or Retrieval. From the facts on record, it appears to reason that the infrastructure services are nothing but a spider web group which connects Philips Netherlands to all its locations worldwide through the Wide Area Network (WAN) of internet protocol - all the infrastructure services are only in the nature of providing intra connectivity between Philips locations worldwide and the payments made are obviously then for sharing of the maintenance cost between the Philips’ units and not as fees for supply of online information or retrieval of data from the portal. The impugned infrastructure services cannot by any stretch of imagination be brought within the fold of “Online Information and Database Access or Retrieval” - appeal allowed - decided in favor of appellant.
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