i want to know what is the place of provision of service in case of Website Development Services provided from India to US
2 Replies
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.
Harshal Fifadra
(Chartered Accountant)
(1489 Points)
Replied 21 December 2015
Agree to the view expressed by Ravi soni.
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