https://www.taxtmi.com/caselaws?id=755782 CESTAT Allahabad held that search engine optimization services, mobile app development, and web design activities provided by appellant were not classifiable as Online Information and Database Access or Retrieval (OIDAR) services during April 2015 to November 2016. The tribunal found these services involved technological improvements to client websites for higher search rankings rather than providing information for database access or retrieval. Since services were not OIDAR, place of provision rules under POPS Rules 2002 were inapplicable for export claims. The impugned order was set aside and appeal allowed. en-us Thu, 18 Jul 2024 00:00:00 +0530 Thu, 18 Jul 2024 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755782 CESTAT Allahabad held that search engine optimization services, mobile app development, and web design activities provided by appellant were not classifiable as Online Information and Database Access or Retrieval (OIDAR) services during April 2015 to November 2016. The tribunal found these services involved technological improvements to client websites for higher search rankings rather than providing information for database access or retrieval. Since services were not OIDAR, place of provision rules under POPS Rules 2002 were inapplicable for export claims. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Thu, 18 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755782