Service of intra-connectivity through WAN not taxable as 'Online information & database access service'

GST/Excise/ST/VAT : Where assessee, namely, Philips Electronics entered into agreements with its overseas group entity in Netherlands to avail infrastructure services which were in nature of providing intra connectivity between Philips locations worldwide through Wide Area Network of internet protocol, said services would not fall under category of 'on-line information and database access or retrieval'

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