https://www.taxtmi.com/caselaws?id=760469 CESTAT Bangalore held that sharing CAT scores by the appellant institution with non-IIM institutions for admission purposes does not constitute "Mailing List Compilation and Mailing Service" under service tax provisions. The tribunal found that the appellant merely shares existing examination scores without compiling information from other sources or providing mailing services like addressing, stuffing, or dispatching materials. Since the activity falls outside the defined service category, the service tax demand, interest, and penalties were unsustainable and set aside. Appeal allowed. en-us Fri, 04 Oct 2024 00:00:00 +0530 Tue, 22 Oct 2024 08:34:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760469 CESTAT Bangalore held that sharing CAT scores by the appellant institution with non-IIM institutions for admission purposes does not constitute "Mailing List Compilation and Mailing Service" under service tax provisions. The tribunal found that the appellant merely shares existing examination scores without compiling information from other sources or providing mailing services like addressing, stuffing, or dispatching materials. Since the activity falls outside the defined service category, the service tax demand, interest, and penalties were unsustainable and set aside. Appeal allowed. Case-Laws Service Tax Fri, 04 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760469