Case Law Details
ITO (TDS) Vs People Interactive (I) P Ltd. (ITAT Mumbai)
The assessee is a owner/ host of website www.shaadhi.com where individuals can register and exchange the relevant information for matrimonial alliances on payment of appropriate subscription amount. The facility is available to the resident as well as non residents. Vide service order dated 14.6.2004, the assessee availed the service of Rack space. The said contract was extended and modified on 1.1.2007. The Rack space offered advanced type of dedicated hosting solution to the assessee. The services provided by Rackspace to the assessee are stated by the Assessing Officer in the order u/s 201(1) and 201(1A) in para 3 as under:
Server Management: Rack space has provided dedicated servers for assessee and dedicated support team with an account manager and business development consultant. It also provides direct and unlimited access to live expert and guarantees 100% network up time and hardware replacement guarantee.
Bandwidth & connectivity : As assessee has millions of users across the globe who access its website, Rack space provides an aggregate bandwidth of 100 GB per server which is increased based on the usage rate.
Rack Security: space provides very high level of security for the data stored on the servers including backups and restorations, firewalls, intrusion detection, protection from Trojans, worms etc.
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