Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
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.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
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.
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.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
