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Service Tax - Highlights / Catch Notes

Home Highlights July 2024 Year 2024 This

Online Information and Database Access or Retrieval (OIDAR) ...


Online services like SEO, web design & app dev aren't OIDAR. They're biz support/software dev, not info retrieval. Place of provision outside India = export.

Case Laws     Service Tax

July 19, 2024

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.

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