TMI Blog2013 (5) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omputer network service. 3. The contention of the applicants is that the applicants, State Bank of India entered into a contract with M/s Equant Pte Ltd., Singapore for providing Virtual Private Network (VPN) which enables the SBI and the SBI branches to retrieve data from data centre maintained by the applicants in India, USA and UK. The contention is that M/s Equant Pte Ltd. are not providing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requires a licence under the Indian Telegraph Act, 1985. 4. Revenue relied upon the statement of Shri K.K.Shrivastava, Asstt. General Manager of SBI whereby it is admitted that the applicants had received online connectivity to their data base in the data centres and this connectivity is provided by Singapore company. Revenue also submitted that the online information and database access or ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provisions of Sec. 65(75) of the Finance Act is reproduced below:- "on-line information and database access or retrieval" means providing data or information, retrievable or otherwise, to any person in electronic form through a computer network." 6. We find that as per the provision of the above section, the service is to be provided to any person in electronic form through a computer net ..... X X X X Extracts X X X X X X X X Extracts X X X X
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