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of <h1>Mailing List Services Taxable Since 2005 Under Section 65(105)(zzzg); Providers Liable for Service Tax</h1> Mailing list compilation and mailing services became taxable from June 16, 2005, under section 65(105)(zzzg). The service involves compiling and providing lists of names, addresses, and other information, or sending documents and materials on behalf of a client. The service provider, defined as 'any other person,' is liable to pay the service tax. According to Circular No. 96/7/2007, all previous circulars and clarifications on service tax technical issues are superseded, except for Orders under section 37B of the Central Excise Act, as applied to service tax.
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