https://www.taxtmi.com/caselaws?id=325388 Mailing list compilation and mailing was treated as taxable only from 16 June 2005 under the specific taxable entry, so the demand for the earlier period was not sustainable. Rebate or commission received in connection with franking was not treated as consideration for a service to the Department of Posts; it was characterised as a rebate linked to bulk mailing, so the service tax demand on that amount was set aside. Because the principal demand was only partly sustainable and the franking-based demand failed, the penalties also did not survive and were set aside. en-us Tue, 08 Sep 2015 00:00:00 +0530 Wed, 02 Nov 2016 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325388 Mailing list compilation and mailing was treated as taxable only from 16 June 2005 under the specific taxable entry, so the demand for the earlier period was not sustainable. Rebate or commission received in connection with franking was not treated as consideration for a service to the Department of Posts; it was characterised as a rebate linked to bulk mailing, so the service tax demand on that amount was set aside. Because the principal demand was only partly sustainable and the franking-based demand failed, the penalties also did not survive and were set aside. Case-Laws Service Tax Tue, 08 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325388