https://www.taxtmi.com/caselaws?id=762296 CESTAT Ahmedabad dismissed revenue's appeal regarding classification of services from overseas providers. The respondent received data collection services from foreign providers who gathered raw data per questionnaire designed by respondent, with actual research conducted by respondent itself. Tribunal held foreign provider's activities constituted mere data collection, not market research services, comparing it to architect outsourcing surveyor services. Extended limitation period for show cause notice was improperly invoked as respondent's interpretation wasn't malafide. Additionally, any service tax liability would have been revenue neutral through available cenvat credit, indicating no intent to evade duty. en-us Wed, 27 Nov 2024 00:00:00 +0530 Fri, 29 Nov 2024 08:16:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762296 CESTAT Ahmedabad dismissed revenue's appeal regarding classification of services from overseas providers. The respondent received data collection services from foreign providers who gathered raw data per questionnaire designed by respondent, with actual research conducted by respondent itself. Tribunal held foreign provider's activities constituted mere data collection, not market research services, comparing it to architect outsourcing surveyor services. Extended limitation period for show cause notice was improperly invoked as respondent's interpretation wasn't malafide. Additionally, any service tax liability would have been revenue neutral through available cenvat credit, indicating no intent to evade duty. Case-Laws Service Tax Wed, 27 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762296