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        Case ID :
        Service Tax

        Online Information and Database Access or Retrieval (OIDAR)...

        Online services like SEO, web design & app dev aren't OIDAR. They're biz support/software dev, not info retrieval. Place of provision outside India = export.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Online Information and Database Access or Retrieval (OIDAR) services are not applicable to Search Engine Optimization (SEO) services provided by the appellant, which optimize client's website visibility through technological changes without providing information or database access. SEO services are akin to Business Support Services. Mobile app development and web design activities undertaken by the appellant do not constitute OIDAR services as they involve software development rather than information retrieval. Consequently, the place of provision for the appellant's services is outside India, qualifying as export. The impugned order is set aside, and the appeal is allowed.
                                Note: It is a system-generated summary and is for quick reference only.
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