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THE FINANCE ACT, 1994 - SERVICE TAX
CHAPTER V : Service Tax

65. Definition.-

In this Chapter, unless the context otherwise requires,

(30) "computer network" has the meaning assigned to it in clause (j) of sub-section(1) of section 2 of the Information Technology Act, 2000 (21 of 2000);

The Other Statute Referred:

Clause (j) of sub-section(1) of section 2 of the Information Technology Act, 2000(21 of 2000)

(1) "computer network" means the inter-connection of one or more computers through-

(i) the use of satellite, microwave, terrestrial lime or other communication media; and

(ii) terminals or a complex consisting of two or more interconnected computers whether or not the interconnection is continuously maintained;