Service Tax Demand Overturned: No Mailing List Compilation by Appellants; Only Candidate Score Provision for Non-IIM Institutes.

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....Levy of service tax - Mailing list compilation and Mailing services - It is seen that the appellants are not compiling any list or providing list of names addresses etc. The appellants are merely providing scores in respect of names of candidates supplied by the clients (Non-IIM Institutes). Moreover, the activity of ‘Mailing list compilation and mailing’ is done for or on behalf of the client. In this case the appellants are only dealing with the clients and not with any third party. - Demand set aside - AT....