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Place of provision of service

elangovan (Tax and Financial Advisory) (217 Points)

21 December 2015

i want to know what is the place of provision of service in case of Website Development Services provided from India to US

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Ravi Soni (Executive in Corporate Advisory) (54 Points)
Replied 21 December 2015

“On-line information and database access or retrieval” means providing data or information, retrievable or otherwise, to any person, in electric form through a computer network.(Section 65(75) of Finance Act)

In my opinion, Website Development Service does not come within the purview of "Online information and Database access or retrieval Service", Therefore Rule 9 of POPS will not be applicable.

Thereby Rule 3 (Place of Provision generally) will apply. i.e. POPS shall be location of Recipient of Service. So in the instant case, POPS will be USA.