https://www.taxtmi.com/caselaws?id=779384 Search engine optimisation and allied IT-enabled services provided to overseas clients were not treated as Online Information and Database Access or Retrieval services merely because they were delivered digitally. The record showed receipt of consideration in foreign exchange from foreign recipients, and there was no material establishing the statutory conditions needed to deny export treatment. On that basis, the services were regarded as export of services rather than OIDAR, and the service tax demand, interest, penalties, and late fee could not survive. en-us Tue, 12 Aug 2025 00:00:00 +0530 Mon, 06 Oct 2025 09:10:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779384 Search engine optimisation and allied IT-enabled services provided to overseas clients were not treated as Online Information and Database Access or Retrieval services merely because they were delivered digitally. The record showed receipt of consideration in foreign exchange from foreign recipients, and there was no material establishing the statutory conditions needed to deny export treatment. On that basis, the services were regarded as export of services rather than OIDAR, and the service tax demand, interest, penalties, and late fee could not survive. Case-Laws Service Tax Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779384