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TMI Blog2024 (10) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... nline data retrieval services from data bases and other information to all or to limited number of users and provision of online information by content provider. The services as quoted above do not require any of these two elements. The activity rendered by appellant is not merely of accessing or retrieving online data. It is rather a service of developing softwares/websites or consultancy on internet which require too much of human intervention - the appellant s activity is wrongly hold as OIDAR. The confirmation of demand is held to be based on wrong presumption (as elaborated above) is denied to be called as OIDAR. Rule 6(A) of Service Tax Rules is also held to have been wrongly invoked - the appeal is hereby allowed. - DR RACHNA GUPTA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the location of the service provider. Since the services are provided by M/s TrivediLLC in India, the place of provision is the taxable territory of India. Department also observe that one of the mandatory condition of Rule 6(A) of Service Tax Rules 1994 for any service to be treated as Export of service is that place of provision of service should be outside India. Hence the service provided by the appellant cannot be called as the Export of Services as claimed by the appellant. Resultantly while Show Cause Notice no 19/2017 dated 09-06-2017, which was issued invoking the extended period of limitation, demand of service tax of Rs. 8946490 (Eighty nine lakh forty six thousand four hundred ninety) for the period 2013-14 till may 2016 has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant, learned DR has reiterated the findings of the Adjudicating Authority/ Commissioner(Appeals) below and has placed on record the notification no 28/2012-ST dated 20.06.2012 vide which were introduced the place of provision of services Rules 2012, as applicable for the period of question. Rule 9(b) of these rules is impressed upon according to which the place of provision for OIDAR services shall be the location of the service provider. The appellant is the service provider and is located in taxable territory of India, hence is liable to pay service tax while providing OIDAR services. Impressing upon no infirmity in the order under challenged appeal is prayed to be dismissed. 6. Having heard the parties, persuing the record of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xt, images, sound voice, codes, computer programmes, software and data bases or micro film or computer generated micro fiche. Electronic form with reference to information means any information generated, sent, received or stored in media, magnetic, optical computer memory, microfilm, computer generated microfiche or similar device. Computer network means the interconnection of one or more computers through- the use of satellite, microwave, terrestrial line or other communication media; and terminals or a complex consisting of two or more interconnected computers whether or nor the interconnection is continuously maintained. 7. We also observe that, apparently and admittedly, appellant has rendered following services to M/s Trivedi Global I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are essentially delivered over the internet or an electronic network which relies on the internet or similar network for their provision. The other important feature of these services is that they are completely automated, and require minimal human intervation. Examples of such services are:- i. Online information generated automatically by software from specific data input by the customer, such as web-based services providing trade statistics, legal and financial data matrimonial services, social networking sites; ii. Digitized content of books and other electronic publications, subscription of online newspapers and journals, online news, flight information and weather reports; iii. Web-based services providing access or download of digit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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