Market Research Agency - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Market Research Agency (w.e.f. 16.10.1998) What is taxable - 65(105)(y) Any service provided or to be provided to any person, by a market research agency in relation to market research of any product, service or utility, in any manner; Who is the receiver of service Upto 15-5-2008 - a Client W.e.f. 16-5-2008 - Any person Who is the provider of service Market research agency (commercial concern) Meaning of Market Research Agency - 65(69) "market research agency" means any person engaged in conducting market research in any manner, in relation to any product, service or utility, including all types of customised and syndicated research services; ************************* A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn."