9911796707
TMI Blog2014 (12) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... that:- The service tax was demanded on the ground that the Support Services of Business or Commerce was rendered to the insurance-related companies by providing them platform of meetings of the distributors/leaders in order to address the distributors/leaders for furtherance of their insurance business. Prima facie, it is not at once very clear as to under which the limb of the inclusive part of the aforesaid definition this activity would fall. Thus prima facie with regard to this component of demand the appellants have a fairly reasonable case for waiver of pre-deposit. Activity of Mailing List Compilation - Held that:- the appellants’ contention that they had not compiled any data for the insurance related companies falls totally flat face first. Having thus shown that the data was actually compiled for their clients, it may not be necessary to state that a careful reading of the definition of ‘mailing list compilation and mailing’ reveals that the words ‘for or on behalf of the client’ are applicable only to clause (ii) of the definition and not to clause (i) because clause (ii) is separated from clause (i) by a semi colon and the word ‘or’. Separation by semi colon makes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5,913 2. BSS(Section 65(105)(zzzq)) Allowing companies to address in conferences April, 2008 to June, 2010 1,47,14,897 July,2010 to March, 2011 7,35,420 1,54,50,317 3. Mailing List Compilation and Mailing List (Section 65(105)(zzzg))-Providing database to companies May,2007 to June, 2010 14,66,59,276 July,2010 to March, 2011 70,02,342 15,36,61,618 Total 17,07,90,086 77,37,762 17,85,27,848 After Cum Tax benefit given in O-I-O Given in the SCN 70,50,196/- 4. The demand mentioned at Sr. No. (1) of the table above has its genesis in the amounts recovered by the appellants from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... address their business distributors/leaders conference to enhance/promote their (i.e. insurance related companies) business would fall under Support Services of Business or Commerce. (iii) Regarding the demand at Sr. No. (3) of the table the ld. AR stressed that it was not merely allowing access to their data base but the data was compiled as per insurance needs of the insurance related companies, as is evident from the agreement entered into between the appellants and the insurance related companies. (iv) The ld. AR also stressed that there is a clear mis-statement/suppression of facts as the appellants neither took registration nor filed any returns and also did not pay any service tax. (v) Regarding the contention of the appellants that there was a bona fide belief in their mind regarding impugned taxability, the ld. AR countered to say that bona fide doubt is informed belief and there is nothing to suggest any basis that such belief could exist in the mind of the appellants. 10. We have considered submissions of both the parties. 11. The demand mentioned at Sr. No. (1) of the table above is in relation to the amount charged for providing pamphlet/materials for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Commerce was rendered to the insurance-related companies by providing them platform of meetings of the distributors/leaders in order to address the distributors/leaders for furtherance of their insurance business. Prima facie, it is not at once very clear as to under which the limb of the inclusive part of the aforesaid definition this activity would fall. Thus prima facie with regard to this component of demand the appellants have a fairly reasonable case for waiver of pre-deposit. 14. Coming to the last component of demand at Sr. No. (3) of the above table, the appellants have strenuously argued that they did not compile any data for the insurance related companies. The data was already available with them and therefore they do not fall under the category of mailing list compilation and mailing service. In this regard it is useful to quote the definition of mailing list compilation and mailing service given in Section 65(63a) Mailing list compilation and mailing means any service in relation to - (i) compiling and providing list of name, address and any other information from any source; or (ii) Sending document, information, goods or any other material in a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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