2012 (8) TMI 718

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..... tering into a contract. Levy arises only when activities are performed - Market Research itself is needed for management of an organization cannot be reason for classifying the service as Management Consultancy considering the legal position that a service has to be classified under the heading which is more specific. Market Research may help in Management for that reason the activity of Market Re .....

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..... entifying potential joint venture and acquisition opportunities in textile fabric business in Europe outside the field of automotive fabrics. ( iii ) Exploring potential opportunities in India for Joint venture with BMD in other products currently under the portfolio of Gamma." 2. They made payments in pursuance to the above contract to Gamma Holding during the period Jan 2007 to March 2008 .....

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..... a), Rules 2006 the question whether the service in question is imported is decided with reference to location of the recipient of service for service specified under section 65(105) (r) but is decided with reference to place of performance for service specified at section 65(105)( y ). That is to say if the impugned service is classified as Management Consultancy, service tax is payable in the pre .....

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..... d there can be no tax liability on the impugned services. 6. The Ld. A.R. on the other hand points out how the contents of the report submitted by the foreign company is suitable for strategic decision regarding products to be manufactured and its marketing and therefore the service fits into the definition of the services of Management Consultant. Further he argues that the services at items .....

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..... t Research itself is needed for management of an organization cannot be reason for classifying the service as Management Consultancy considering the legal position that a service has to be classified under the heading which is more specific. Market Research may help in Management for that reason the activity of Market Research cannot be classified as Management function when both services are sepa .....

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