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2014 (5) TMI 689 - AT - Service TaxDel Credre Agent - Market Research Agency - Lower appellate authority concluded that the services rendered by a Del Credre Agent does not merit classification as a Market Research Agency - Held that:- From the agreement entered into by the respondent with RIL, it is clear that the respondent has been appointed as Del Credere Agent and has undertaken the functions of a Del Credere Agent for which the commission has been paid. No doubt, the agreement includes a clause that at the request of the Principal, they shall also undertake market survey. However, from the facts recorded by the lower appellate authority, it is clear that the respondent has not undertaken any such activity even though the agreement provided for the same. Even otherwise, when a number of services are rendered, for the purpose of classification, the principal service which gives the essential character to the service has to be seen. From the documentary evidence available on record, it is seen that the essential character of the service is that of a Del Credere Agent which is classifiable under Business Auxiliary Service. Following decision of CST, Bangalore v. N.K. Agencies Pvt. Ltd. reported in [2010 (7) TMI 192 - KARNATAKA HIGH COURT] - Decided against Revenue.
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