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    <title>SERVICE TAX ON OPINION POLL SERVICES</title>
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    <description>Service tax applies to opinion poll services where a person engaged in providing services in relation to opinion polls secures information on public opinion; taxable services are those provided or to be provided by such an opinion poll agency, subject to three conditions: provision to any person, relation to an opinion poll, and provision by an opinion poll agency. Assignments without consideration, in house polls and academic research polls have nil taxable value, and the opinion poll agency is the assessee liable for service tax.</description>
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      <description>Service tax applies to opinion poll services where a person engaged in providing services in relation to opinion polls secures information on public opinion; taxable services are those provided or to be provided by such an opinion poll agency, subject to three conditions: provision to any person, relation to an opinion poll, and provision by an opinion poll agency. Assignments without consideration, in house polls and academic research polls have nil taxable value, and the opinion poll agency is the assessee liable for service tax.</description>
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