Applicability of the Place of Provision of Services Rules, 2012 (POPS) to development of software and services on software

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....s and Customs Service Tax Wing New Delhi, the 4th May, 2018 To All Principal Chief Commissioners / Chief Commissioners of Central Excise and GST All Principal Directors General/Directors General/ Chief Commissioner AR CESTAT All Principal Commissioners/Commissioners of Central Excise and GST/AR CESTAT All Principal Additional Directors General/ Addition....

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....), web servers (computer systems that host websites), remote servers (allow users to gain access to files and print services on the Local Area Network from a remote location), proxy servers (an intermediary server between a client application and another server), dedicated servers (single computer in a network reserved for serving the needs of the network) etc. There is also what is called "virtua....

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....inition of "declared services" in section 66E(d) of the Finance Act, 1994, and the provisions of POPS, to the specific cases of services of development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology software, the conclusions which can be drawn are as follows: 3.1 In the case of services where data, instructions etc. are provid....