https://www.taxtmi.com/caselaws?id=235396 Activities undertaken as a sales promotion agent, including supervising sales, ensuring delivery and approval of goods, and canvassing orders on commission, do not amount to Market Research Agency Service under the Finance Act, 1994. That taxable service applies only where a commercial concern conducts market research in relation to a product, service or utility; the agreement here showed promotion of sales and procurement of orders, not market research. The demand was therefore unsustainable. en-us Tue, 25 Jun 2013 00:00:00 +0530 Fri, 28 Nov 2014 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235396 Activities undertaken as a sales promotion agent, including supervising sales, ensuring delivery and approval of goods, and canvassing orders on commission, do not amount to Market Research Agency Service under the Finance Act, 1994. That taxable service applies only where a commercial concern conducts market research in relation to a product, service or utility; the agreement here showed promotion of sales and procurement of orders, not market research. The demand was therefore unsustainable. Case-Laws Service Tax Tue, 25 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235396