https://www.taxtmi.com/caselaws?id=772069 CESTAT Bangalore held that appellant's mail distribution activities did not constitute 'Mailing List Compilation and Mailing Service' under Section 65(63a) of Finance Act, 1994, as mere segregation and delivery of pre-addressed packages falls outside the statutory definition. Service tax demand on reimbursable expenses was set aside following SC precedent in Intercontinental Consultants case declaring Rule 5(1) of Valuation Rules ultra vires. Short payment demand was remanded for fresh adjudication considering appellant's reconciliation statement. Extended limitation period was rejected due to absence of suppression, given regular ST-3 filing and audits. Appeal partially allowed with remand. en-us Fri, 30 May 2025 00:00:00 +0530 Wed, 04 Jun 2025 08:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772069 CESTAT Bangalore held that appellant's mail distribution activities did not constitute 'Mailing List Compilation and Mailing Service' under Section 65(63a) of Finance Act, 1994, as mere segregation and delivery of pre-addressed packages falls outside the statutory definition. Service tax demand on reimbursable expenses was set aside following SC precedent in Intercontinental Consultants case declaring Rule 5(1) of Valuation Rules ultra vires. Short payment demand was remanded for fresh adjudication considering appellant's reconciliation statement. Extended limitation period was rejected due to absence of suppression, given regular ST-3 filing and audits. Appeal partially allowed with remand. Case-Laws Service Tax Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772069