Market research services classified as taxable service; receiver and provider definitions clarified and guidance consolidated by circular Market research services are classified as a taxable service; a market research agency is defined to include persons conducting research in any manner, including customised and syndicated research; the provider is a market research agency (commercial concern) and the statutory designation of the receiver shifted from a client to any person. A central circular consolidates and supersedes earlier technical guidance on scope, classification, valuation, export/import, exemptions and related service tax levy issues.