Please Help: Applicability of POPR
Posted Date : 06-Feb-2015 , 07:00:48 pm | Posted By: Kapindra
Category :
Service Tax | Answers :
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Which Rule of Place of Provision Rules 2012 will be applicable on below mentioned services?
Modification, color correction, background removal and manipulation on images provided by client over e-mail using Photoshop software.
Some time client gives reference of images available on internet, than according to his need we search sample image than we modify, color, manipulate it as per need of client and deliver it to him through internet facility.
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| Posted By : |
08-Feb-2015, 11:05:41 |
| According to me Rule 9 of place of provision rule 2012 will be applicable, as per section 65(19), 1994, the term "On-line information and data base access or retrieval" means providing data or information, retrievable or otherwise, to a customer in electronic form through a computer network. And the term "Information" includes data, text, images, sound voice or micro film. |
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