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TMI Blog2024 (11) TMI 1282X X X X Extracts X X X X X X X X Extracts X X X X ..... y cannot be classified as architectural service. Similar is the case of a tour operator hiring buses. While the service provided by tour operator is that of tour operator, the service availed by hiring buses does not become tour operator service although it is a necessary component of tour operator service. No merit in holding that foreign service provider is providing market research service. The issue if the said service was classified as Online Information and Data Basis Access or Retrieval Service or not is not relevant in this background. The charge made in the show cause notice seeking to classify the service of data collection as market research cannot survive. Invoking larger period of limitation for issue of show cause notice - As on merits, the demand has not survive before Commissioner (Appeals) as well as Tribunal and therefore, it cannot be said that the interpretation of respondent was malafide or with intent to evade payment of duty. In these circumstances, extended period could not have been invoked to raise this demand show cause notice. As claimed by the respondent that the entire service tax if any payable on the services received from Foreign Service Provider wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2012, they had not discharged the service tax on the said service as the same was a continuous supply of service . 2.3 Accordingly a show cause notice was issued to the respondents which was confirmed by the Additional Commissioner. Being aggrieved by the said order the respondent preferred appeal before the Commissioner (A). The Commissioner (Appeal) observed that: I. The clients of the respondent situated abroad give them a particular work as per their requirements and scope and target countries are also pre-decided by the clients. II. The respondent prepare required parameters based on which data is to be collected and this data collection work is done by the service provider in abroad. III. The service provider abroad collects the data from the target fields and uploads them online. The respondent then retrieve data from the specified portal. IV. The ownership of website and data complied are of client and not of respondent. Respondent are only retrieving the data supplied by client and such compiled data. V. The service providers abroad had merely provided raw data in the form of Interviews, questionnaires etc. to the respondent and it was nothing but representation of infor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such services being outside India no service tax is payable on the same by the respondent under the provisions of Notification no. 30/2012-ST dated 20.06.2012. Therefore, the Commissioner (A) set aside the impugned Order-In-Original and allowed the appeal of the respondent. Aggrieved by the aforesaid order of Commissioner (Appeals), Revenue is in appeal before Tribunal on following grounds: i. The Appellate Authority has failed to properly appreciate and failed to make a proper appraisal of the services provided to the respondent by their overseas service providers. ii. The Commissioner (A) has failed to appreciate the fact that the respondent themselves in their correspondence with the Audit team has very categorically mentioned that: AKCPL is doing international market research market survey work on behalf of abroad party and the said Work completely pass on to the other abroad party and the other abroad party directly contact with our abroad clients and provide services directly to our abroad clients as per their satisfaction and inform us about the progress of work. We understand the above example simply as ABC is our export client situated in USA and gives us work for insur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Dubai. (It is pertinent to mention here that F2F interviews here means that the interviews should be conducted Face to Face and not over phone or internet) Dimensions will use the links provided by Azure to punch in data Quota monitoring to be done by Dimensions. Dimensions will provide 30% Audio recordings for respondents and back checking (Also 30% of sample) as well. Quota per country to be shared by Azure. Deadline for project is 26th May. All interviews should be delivered by then. All rejected interviews to be replaced by the Dimensions team with no additional cost. Status update, respondent details and disposition report on progress of project needs to be shared on daily basis. From the above, Learned Authorised Representative that M/s Dimensions International (the Dubai bases service provider) was responsible for Selection of the target persons for face to face interview; Conducting face to face interviews of the target persons in accordance with the questionnaire provided by the respondent; Recording of the interview so conducted Monitoring of Quota per country that was shared by the respondent; Providing 30% of the audio recording to the respondent; Free repla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.1 The term Market Research Agency as defined under Section 65(69) reads as under : 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 customized and syndicated research services; 4.2 The term Online Information and Data Basis Access Retrieval is defined as follows : The Online Information and Data Basis Access Retrieval means providing data or information, retrievable or otherwise, [to any person], in electronic form through a computer network; 5. Both the sides agreed to the fact that the job adopted by the foreign provider was as follows: Selection of the target persons for face to face interview; Conducting face to face interviews of the target persons in accordance with the questionnaire provided by the respondent; Recording of the interview so conducted; Monitoring or Quota per country that was shared by the respondent; Providing 30% of the audio recording to the respondent; Free replacement of rejected interviews; Status update, sharing of details and disposition report on progress of project on daily basis The information/ data so collected by the foreign supp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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