2010 (9) TMI 546

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tes which conducted management courses on a regular basis to prepare students for regular exams leading to the award of recognized certificates/diplomas/degrees - Prima facie, the appellant has a good case against the impugned demand - Decided in the favour of the assessee - ST/184/2010 - 776/2010 - Dated:- 20-9-2010 - S/Shri P.G. Chacko, P. Karthikeyan, JJ REPRESENTED BY : Shri Jayasanka .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pellant and each of the Non-IIM institutions, the latter was required to pay a fee of Rs. 75,000/- and a processing fee of Rs. 100/- per candidate to the appellant as consideration for the CAT score supplied by the appellant. In adjudication of a show-cause notice, the learned Commissioner reckoned these fees as the consideration paid by the non-IIM institutions for mailing list compilation and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r has given a brief account as to what kind of entities can render the above service. Admittedly, the institutions which availed the service of the appellant are non-IIM management institutes which conducted management courses on a regular basis to prepare students for regular exams leading to the award of recognized certificates/diplomas/degrees. On the one hand, such institutions cannot be recko .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X