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2013 (7) TMI 554 - CESTAT NEW DELHINature of service – Market Research Agency Service u/s 65(69) - whether the activities fall under Market Research Agency Service as defined u/s 65(69) – Held that:- Activities of the assessee weremore in nature of promotion of sale of the goods and do not fall under the category of Market Research Agency Service - as per agreement assessee entitled to commission for the performance of their obligation of the aggregate amount of sale and the rate of commission may be increased or decreased for specific products after mutual agreement – they were working merely as a commission Agent and their activities fall under Business Auxiliary Service – decided in favour of assessee.
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