https://www.taxtmi.com/caselaws?id=427732 The Tribunal ruled in favor of the appellant, an Indian Institute of Management (IIM), in an appeal against a demand for service tax under "Mailing list compilation and Mailing services." The Tribunal found that the appellant's provision of CAT scores to non-IIM institutes for admission purposes did not align with the defined taxable service of compiling lists and mailing on behalf of clients. As the appellant's service involved providing scores directly to clients and not compiling lists for third parties, it was deemed outside the scope of "Mailing list compilation and Mailing service" as per the Finance Act and CBEC Circular. en-us Wed, 14 Sep 2022 00:00:00 +0530 Fri, 16 Sep 2022 08:12:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427732 The Tribunal ruled in favor of the appellant, an Indian Institute of Management (IIM), in an appeal against a demand for service tax under "Mailing list compilation and Mailing services." The Tribunal found that the appellant's provision of CAT scores to non-IIM institutes for admission purposes did not align with the defined taxable service of compiling lists and mailing on behalf of clients. As the appellant's service involved providing scores directly to clients and not compiling lists for third parties, it was deemed outside the scope of "Mailing list compilation and Mailing service" as per the Finance Act and CBEC Circular. Case-Laws Service Tax Wed, 14 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427732