9911796707
TMI Blog2012 (8) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Mathew John, Technical Member - The appellants are manufacturers of Automotive Laminated Fabrics. They had entered into an agreement with Gamma Holding N.V., Netherlands engaging them to provide the following services to the appellants : (i) Undertaking area feasibility studies on behalf of BMD on the specified current and future European technical textiles business and marketing r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions of section 66A of the Finance Act, 1994, on such services received and paid for. 3. The Appellants contest that though the agreement provided for taking services under three heads as detailed in para 1 above they have received services only under item (i) and such service is in the nature of service of a Market Research Agency under section 65(105)(y) of the Finance Act, 1994. 4. As per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-10-1998 explaining the scope of the entry for services of Market Research Agency and explains how the service in question fits into the definition of the service at 65(105)(y). He also makes it clear that though there was agreement regarding conducting surveys about possible joint ventures outside India and in India (refer items (ii) and (iii) of para 1) the said terms of the contract were not e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red arguments on both sides. Appellant has produced the Report which was the outcome of service provided. Revenue has no proof that service at items (ii) and (iii) of para 1 have been provided by the Gamma Holding except the terms of the contract. There is no service tax to be paid for entering into a contract. Levy arises only when activities are performed. Services as at (i) of para 1 is prima f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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