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2015 (6) TMI 915 - CESTAT NEW DELHI

2015 (6) TMI 915 - CESTAT NEW DELHI - TMI - Waiver of pre deposit - Market Research Agency service - Held that:- prima facie the classification of the services rendered has been done on the basis of the service rendered under only one of the eleven agreements under which the services were rendered. - service held to be Market Research Agency service would amount to export of service. Consequently, the appellant has been able to make out a good case for granting waiver of pre-deposit as far as th .....

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ndan, DR ORDER Per: R K Singh: Stay application along with appeal has been filed against Order-in-Original No.01/ST/ Commr /DM/RTK/2013-14 dated 11.4.2013 in terms of which service tax demand of ₹ 6 ,66,83,523 /-has been confirmed along with interest and penalties. Out of the said demand an amount of ₹ 6,57,10,433/- is confirmed on account of service tax demand under Market Research Agency service for the service rendered to foreign entities. Demand of ₹ 3,91,869/- was confirme .....

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in the adjudication order the classification of services has been done only on the basis of contents of only one agreement (with M/s Societe BIC). Further as reports in relation to the "market research" were submitted to their foreign clients thereby a part of the service was rendered abroad in the form of submission of report and so it amounted to export of service under Export Service Rules, 2005. Therefore the said service would not be liable to service tax. 3. The ld. D.R. argued .....

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