TaxTMI 
TaxTMI 
2022 (9) TMI 852
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.... The appellant conducted common admission test (CAT) for admission of applicants to the Indian Institute of Management. A number of non-IIM institutes use CAT scores to evaluate the applicants applying for admission to such non-IIM institutes. The scores of the CAT exam are made available to non-IIM Institutes on payment of prescribed fee as per Memorandum of Understanding between appellant and such Non-IIM Institutes, for use of the said scores. The Non-IIM Institutions pay an amount of Rs. 2,00,000- and a processing fee of Rs. 200/- per candidate for availing access to the CAT scores. The institutes which have not used CAT 2009 official score pay one time membership fee of Rs. 50,000/-, an annual fee of Rs. 2,00,000/- and a processing fee....
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....before a certain cut-off date b) In response thereto, the concerned IIM will provide access with section wise and total scores and percentiles (Logic and Data Interpretation, Quantitative, Verbal and Total Score) of such individual candidates. 2. Learned Counsel for appellants pointed out that Section 65 (105) (zzzg) of the Finance Act defines the mailing list compilation and mailing service as follows: "Taxable Service" means any service provided or to be provided to any person, by any other person, in relation to mailing list compilation and mailing; Section 65(63a) of the Finance Act defines mailing list compilation and mailing service as follows: "Mailing List Compilation and Mailing" means any service i....
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.... of people who could take the CAT exam. The Memorandum of Understanding inter alia contained following clauses:- 7. The non-IM institutes must incorporate the following statement in the Advertisement. Our Institute uses CAT for short-listing the candidates for our Post-graduate Programme(s) in Management. IIMs have no role either in the selection process or in the conduct of the programme. 8. The non-IIM institutes should fix the last date for receiving their programme applications from their candidates around the middle of November 2009 so that they get adequate time to process the applications and send the list of candidates to IIMA within the deadline stipulated in para 10. 10. Institutions that have u....
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....cember 15,2009. Please ensure that the list contains the name and the CAT registration number of all candidates who have applied to your Institute. Supplementary lists will not be entertained. Any error/duplication/omission etc. of the Test Registration Numbers should be resolved before the list is mailed to IIMA. Under no circumstances, request for reprocessing of results will be entertained. Please also note that no list will be accepted after December 15, 2009. 16. The Institutions receiving CAT facility will be provided with section-wise and total scores and percentiles (Logic and Data Interpretation, Quantitative, Verbal, and Total Score) of individual candidates. The percentile scores are calculated on the basis of entire pop....
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.... 12.1 Any service provided or to be provided to any person, by any other person, in relation to mailing list compilation and mailing is taxable under sub-clause (zzzg) of section 65(105) of the Finance Act, 1994. "Mailing list compilation and mailing" has been defined under clause (63a) of section 65 of the Finance Act, 1994. 12.2 Business establishments such as banks, insurance companies. companies listed on stock exchanges, real estate agents and other similar commercial entities engage the services of persons who compile and provide lists of names, addresses and other information from telephone directories, internet or any other source of information for the benefit of the business. Some agencies also provide services o....