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Finance Act 1994 Chapter 5

Title: Service Tax

State: Central

Year: 1994

"internet" means a global information system which is logically linked together by a globally unique address, based on Internet Protocol or its subsequent enhancements or upgradations and is able to support communications using the Transmission Control Protocol

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Finance Act 1994 Section 65

Title: Definitions

State: Central

Year: 1994

"internet" means a global information system which is logically linked together by a globally unique address, based on Internet Protocol or its subsequent enhancements or upgradations and is able to support communications using the Transmission Control Protocol

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Finance Act 2008 Chapter V

Title: Service Tax

State: Central

Year: 2008

or any other device or equipment;; (7) for clause (57a), the following clause shall be substituted, namely:-- (57a) internet telecommunication service includes,-- (i) internet backbone services, including carrier services of internet traffic by one Internet Service Provider

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Brief the judgments behind these acts

Finance Act 2008 Section 90

Title: Amendment of Act 32 of 1994

State: Central

Year: 2008

or any other device or equipment;; (7) for clause (57a), the following clause shall be substituted, namely:-- (57a) internet telecommunication service includes,-- (i) internet backbone services, including carrier services of internet traffic by one Internet Service Provider

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Finance Act, 2006 Chapter IV

Title: Indirect Taxes

State: Central

Year: 2006

"internet" means a global information system which is logically linked together by a globally unique address, based on Internet Protocol or its subsequent enhancements or upgradations and is able to support communications using the Transmission Control Protocol

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Finance Act, 2006 Section 68

Title: Amendment of Act 32 of 1994

State: Central

Year: 2006

"internet" means a global information system which is logically linked together by a globally unique address, based on Internet Protocol or its subsequent enhancements or upgradations and is able to support communications using the Transmission Control Protocol

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The Punjab Industrial and Business Development Policy 2022 Section 1

Title: For the projects falling in the purview of Director Town & Country Planning, the Director

State: Punjab

Year: 2023

State 3.2. Infrastructure The State would develop quality industrial infrastructure, digital infrastructure and connectivity including availability of fast internet and township/industrial township dedicated to a country for attracting more foreign investments with robust policies for its maintenance.

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Finance Act, 2003 Section 159

Title: AMENDMENT OF ACT 32 OF 1994 "In the Finance Act, 1994 "

State: Central

Year: 2003

Development Authority Act, 1999 (41 of 1999); (57) "internet cafe" means a commercial establishment providing facility for accessing internet; (58) "insurer" means any person carrying on the general insurance business or life insurance business in India; (59)

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The Integrated Goods and Services Tax Act, 2017 Section 12

Title: (1) The provisions of this section shall apply to determine the place of supply of

State: Madhya Pradesh

Year: 2017

services to any person shall,- (a) in case of services by way of fixed telecommunication line, leased circuits, internet leased circuit, cable or dish antenna, be the location where the telecommunication line, leased circuit or cable connection

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The Integrated Goods and Services Tax Act, 2017 Section 12

Title: Place of supply of services where location of supplier and recipient is in India

State: Central

Year: 2017

services to any person shall,--- (a) in case of services by way of fixed telecommunication line, leased circuits, internet leased circuit, cable or dish antenna, be the location where the telecommunication line, leased circuit or cable connection

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