Best way of accessing Arduino Circuit from Web?

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Now want i really wanna know is that i have a computer to which arduino is connected through Serial port and i know how to read and send data to and from Arduino.

Depends on what language you have at the computer end. See:-
http://www.arduino.cc/playground/Main/InterfacingWithSoftware

I have used vb.net to turn LED on Arduino on/off , so i think i can read/write using Serial Port in other programming languages too as long as they support Serial Communication.