TaxTMI 
TaxTMI 
A private limited company, providing IT enabled services ( E book conversion job) to overseas customers , has taken registration as Information Technology Services instead as Business support service . The converted e books were delivered through internet to the overseas customers. The Indian company does not have any publishing rights over the material given for conversion. Whether this service can be considered as " Online Data base access and retrieval services " ?
service tax on export of service
12 Jun 2021 
10 Replies 
2199 Views Asked by
Place of supply: E book conversion delivered to overseas publishers treated as export of service, not OIDAR, subject to proof.
Whether e book conversion supplied electronically to overseas publishers is OIDAR under Rule 9 or an export under default Place of Provision Rule 3 hinges on facts: absence of publishing rights, lack of portal based automated delivery, customized IT job work with human intervention, and documentary proof. The department's OIDAR classification produced a demand; the taxpayer maintains Rule 3 applies and Circular 202/12/2016 is inapplicable. Burden of proof, SCN and O I O content, and any extended period invocation are decisive for challenge and appeal. (AI Summary)
Whether e book conversion supplied electronically to overseas publishers is OIDAR under Rule 9 or an export under default Place of Provision Rule 3 hinges on facts: absence of publishing rights, lack of portal based automated delivery, customized IT job work with human intervention, and documentary proof. The department's OIDAR classification produced a demand; the taxpayer maintains Rule 3 applies and Circular 202/12/2016 is inapplicable. Burden of proof, SCN and O I O content, and any extended period invocation are decisive for challenge and appeal. (AI Summary)