Opinion poll service tax: providers of opinion poll services are taxable and liable to pay service tax. Opinion poll services provided by an opinion poll agency to any person are taxable and the agency is liable to pay service tax. 'Opinion poll' means services designed to secure public opinion on social, economic, political or other issues; 'opinion poll agency' means any person engaged in providing such services. A subsequent administrative circular consolidates and supersedes earlier technical clarifications on scope, classification, valuation, exports, services from outside India and exemptions for service tax purposes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Opinion poll service tax: providers of opinion poll services are taxable and liable to pay service tax.
Opinion poll services provided by an opinion poll agency to any person are taxable and the agency is liable to pay service tax. "Opinion poll" means services designed to secure public opinion on social, economic, political or other issues; "opinion poll agency" means any person engaged in providing such services. A subsequent administrative circular consolidates and supersedes earlier technical clarifications on scope, classification, valuation, exports, services from outside India and exemptions for service tax purposes.
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