Classification of service - The appellants are only collecting ...

Market Research Data Collection by Appellants Not Considered Client Service Procurement Input u/s 65(105)(zzb.

April 3, 2017

Case Laws Service Tax AT

Classification of service - The appellants are only collecting data by questionnaire and study. Collection of such data from various target persons cannot be considered as procurement of services which are inputs for the clients - classification of the service under market research agency is correct - AT

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Classification of service - The appellants are only collecting ...

Market Research Data Collection by Appellants Not Considered Client Service Procurement Input u/s 65(105)(zzb.

April 3, 2017

Case Laws Service Tax AT

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Market Research may help in Management for that reason the activity of Market Research cannot be classified as Management function when both services are separately taxable - AT

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