TMI Blog2023 (6) TMI 1160X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how cause notice dated 16.10.2009 was issued to the Respondent demanding service tax and Education Cess amounting to Rs 66,25,807/-. The Notice was adjudicated by the Commissioner vide Order-in-Original dated 11.03.2011, wherein he dropped the demands raised on the Respondent in the Notice. Aggrieved against the impugned order, the department has filed the present appeal. 3. The Adjudicating Authority dropped the demand upon observations that the service provided by the Respondent would not be classifiable under Online Information and Data Base Access and / or Retrieval Services as they were neither involved in generation of data or information nor involved in providing the same to their clients. They were involved in setting up the ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a 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. 8. 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. We observe that this service will not be classifiable as Online Information and Data Base Access and / or Retrieval Services liable to service tax. 9. The expression online information and database access or retrieval has been defined i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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