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of <h1>Market Research Services Taxable Since 1998 Under Section 65(105)(y); Definition of Receiver Expanded in 2008</h1> Market research services provided by agencies became taxable from October 16, 1998, under section 65(105)(y), applicable to services rendered to any person by a market research agency concerning any product, service, or utility. Initially, until May 15, 2008, the service receiver was defined as a client, but from May 16, 2008, it expanded to any person. A market research agency is defined as any entity engaged in conducting market research. Circular No. 96/7/2007 dated August 23, 2007, supersedes previous circulars and clarifications on service tax technical issues, including scope, classification, and exemptions.
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