Online Information and Database Access or Retrieval (OIDAR) services are not applicable to Search Engine...

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. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X