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TMI Blog2017 (4) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... credit lying unutilized, in terms of Notification 5/2006-CE (NT) dated 14/03/2006 issued under Rule 5 of Cenvat Credit Rules, 2004. The appellants were registered with the Department under the category of "Business Auxiliary Service (BAS)". They filed two refund claims under the provisions mentioned above. The claims were examined and the Original Authority rejected the claims. He held that the appellants provided "market research agency service" in terms of Section 65 (105) (y) and not BAS, as claimed by them. Further, he held that the services are rendered in India and they cannot be considered as exported in terms of Export of Services Rules, 2005. On appeal, the Commissioner (Appeals) confirmed the original orders. 2. The learned Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice. The services are rendered in India and, as such, no benefit under Rule 5 of Cenvat Credit Rules, 2004 can be extended to the appellant. 4. We have heard both the sides and perused the appeal records. We have examined the scope of work as submitted by the appellant. The objective of the agreement dated 08/10/2009, titled as "SMB Path to Market and Path to Influences Study" is to conduct research among SBMs and channels to understand their purchase and sales trends. The target respondents for the study is people who have significant responsibility for technology related decisions in SMBs and people knowledgeable about sales in channels. The agreement also gives the methodology of study, sample process, questionnaire etc. The responsib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he collected data the service will not get completed. The Tribunal in CST, Ahmedabad vs. B.A. Research India Ltd. reported in 2010 (18) S.T.R. 439 (Tri. - Ahmd.) while examining the scope of export of technical testing and analysis services, held that the performance of service does not get completed until the analysis report is delivered to the client. Such delivery of report, which is essential part of service, occurring outside India and used outside India will make the service as exported service. In the present case, we are dealing with market research agency service. The same ratio is applicable. The data collected from target groups are to be arranged and delivered in a manner as required by the foreign client. Without such delivery ..... X X X X Extracts X X X X X X X X Extracts X X X X
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