https://www.taxtmi.com/caselaws?id=427907 The Tribunal allowed the appeal, ruling that the appellant's provision of CAT scores to non-IIM institutes did not constitute taxable "Mailing list compilation and Mailing services" as defined under the Finance Act. The judgment highlighted the distinction between the appellant's service and the taxable activity, emphasizing that the nature of the service provided, as outlined in the MoU, did not align with the criteria for service tax. en-us Wed, 14 Sep 2022 00:00:00 +0530 Tue, 20 Sep 2022 08:18:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427907 The Tribunal allowed the appeal, ruling that the appellant's provision of CAT scores to non-IIM institutes did not constitute taxable "Mailing list compilation and Mailing services" as defined under the Finance Act. The judgment highlighted the distinction between the appellant's service and the taxable activity, emphasizing that the nature of the service provided, as outlined in the MoU, did not align with the criteria for service tax. Case-Laws Service Tax Wed, 14 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427907