https://www.taxtmi.com/caselaws?id=247762 The Tribunal upheld the lower appellate authority's decision, ruling in favor of the respondent, M/s. Kesar Petro Products Ltd. The Tribunal determined that the services provided by the respondent as a Del Credre Agent did not qualify as Market Research Agency services for Service Tax liability. Despite the agreement mentioning market surveys, the respondent primarily acted as a Del Credre Agent, receiving commissions for their services. The Tribunal found no grounds to reclassify the services, aligning with the precedent established by a High Court decision. The Revenue's appeal was dismissed, and the respondent's cross objection was also rejected. en-us Tue, 28 May 2013 00:00:00 +0530 Wed, 21 May 2014 21:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247762 The Tribunal upheld the lower appellate authority's decision, ruling in favor of the respondent, M/s. Kesar Petro Products Ltd. The Tribunal determined that the services provided by the respondent as a Del Credre Agent did not qualify as Market Research Agency services for Service Tax liability. Despite the agreement mentioning market surveys, the respondent primarily acted as a Del Credre Agent, receiving commissions for their services. The Tribunal found no grounds to reclassify the services, aligning with the precedent established by a High Court decision. The Revenue's appeal was dismissed, and the respondent's cross objection was also rejected. Case-Laws Service Tax Tue, 28 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247762