We are providing Web and Mobile Design & Development Service to our overseas client (100% Export). Please confirm this service falling in which category under the Service Tax Act.
We have taken service tax registration under the category of "Information Technology Software Services" but department sent a demand notice this service falling under OIDAR (Online Information and Database access or retrieval Services) and this is taxable as per Rule POS2012 ( Location of Service Provider).
if there is any circular or judgment/order in this regards there is mentioned that the above services are IT Software services so we can reply to deparment asap.
Thanks in Advance