2010 (8) TMI 486

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Market Research Services is set aside - The Tribunal is directed to hear and decide the remanded proceeding with expeditious despatch, at any rate, within eight weeks from the date of receipt of copy of this order - 77 of 2010 - - - Dated:- 31-8-2010 - V.C. Daga and R.M. Savant, JJ. REPRESENTED BY : S/Shri V. Sridharan, with Prakash Shah, i/b. PDS Legal, for the Appellant. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... re made at the prima facie stage of the proceedings. However, the contention raised by learned counsel for the appellant is that no service tax is payable if the recipient of the service is out side India. According to his submission, the Tribunal ought to have applied the same principle, as applied in relation to the Business Auxiliary Services , to the Market Research Services . According to t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X