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5. The Ld. Counsel for the Appellant further submitted that it is an admitted fact that w.e.f 01/12/2016, the Appellant duly deposited the service tax under reverse charge mechanism on the value of the cloud services received by them from M/s Amazon Web Services INC. located in non-taxable territory. For the period prior to 01/12/2016, the cloud services were included in the definition of "Online information and database access or retrieval services". The place of supply of cloud service for the period prior to 1/12/2016 was the location of the service provider as per rule 2(l)(b) of the Place of Provisions of Services Rules,2012. It was pleaded that the "Cloud storage services may be accessed through a collocated cloud computing service, a web service application programming interface (API) or by applications that utilize the API, such as cloud desktop storage, a cloud storage gateway or Web-based content management systems."A cloud storage service is a business that maintains and manages its customers' data and makes that data accessible over a network, usually the internet." As defined under Rule 2(l) 5 Service Tax Appeal No.70010 of 2021 of the Place of Provision of Services Rules, 2012 during 01.07.2012 to 30.11.2016, the definition of "Online information and database access or retrieval services" was as under: