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2014 (1) TMI 1603 - AT - Service TaxDemand of service tax - Marketing research in relation to steel products - Imposition of interest and penalty - Held that:- Show Cause Notice the appellant specifically gave details of his activities which is not in respect of market research agency service. The payment made by M/s Kalyani Carpenter also in respect of professional fee in respect of metal development. In view of this, appellant had not provided any taxable service in respect of market research agency - Decided in favour of assessee.
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