TMI Blog2015 (6) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 the demand under the said service (Rs.6,57,10,433/-) is concerned. As regards the remaining amount of demand, the appellant has not pressed for stay. - Decision in the case of SGS India Pvt. Ltd. (2014 (5) TMI 105 - BOMBA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s confirmed on account of input service credit used in relation to trading activities and ₹ 5,81,221/- was confirmed under Renting of Immovable Property Service. The appellant has stated that it is not pressing for stay against the aforesaid demands of ₹ 3 ,91,869 /- and ₹ 5,81,221/-. As regards the demand under Market Research Agency service, the appellant has contended that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order reveals 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. Further, it is seen that market research agency service is covered under Section 65 (105)(y) and as per Export Services Rules, 2005, this service is covered under Rule 3(1)(ii) of the said rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of SGS India Pvt. Ltd. (supra) the 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 the demand under the said service (Rs.6,57,10,433/-) is concerned. As regards the remaining amount of demand, the appellant has not pressed for stay. 3. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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