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TMI Blog2022 (9) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... the CAT s scores for the purpose of admission into their schools. To access the CAT scores for themselves, the said Non-IIM Institutes entered into a Memorandum of Understanding with IIM Ahmedabad, the appellant. The Memorandum of Understanding clearly prescribed the eligibility of people who could take the CAT exam. 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. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to CAT-2009 course. The IIM Ahmedabad which conducted the said CAT, Admission Test in the year 2009 received an amount of Rs. 5,52,37,000/- during 2008-09 and 2009-10 as fee towards providing access to CAT s scores. The Central Excise Revenue Audit (CERA) in their Statement of Fact (SoF) dated 15.10.2010 observed that the said service provided by IIM amounting to provision of Mailing list compilation and Mailing service . A show cause notice was issued to the appellant seeking to demand service tax on the aforesaid activity undertaken by the appellant. 1.2 As per Memorandum of Understanding between appellant and service recipients, Point No. 16, the appellant provided the section-wise scores and percentiles of individual candidates to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd any other information from any source ; or (ii) sending document, information, goods or any other material in a packet, by whatever name called, by addressing, stuffing, sealing. metering or mailing, (iii) for or on behalf of, the client; 2.2 Learned counsel for the appellant also relied on the CBEC Circular F. No. B1/6/2005-TRU dated 27.07.2005. He argued that the service provided by the appellant is by no means the service of mailing list compilation and mailing service. 3. Learned Authorized Representative relies on the impugned order. 4. We have gone through the rival submissions. We find that the appellants are a premier institution and are engaged in providing education in the field of management and business. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee of Rs. 200/- (Rupees Two hundred only) per candidate for availing of CAT scores. The fee should be sent by a demand draft drawn in favour of 'IIM Ahmedabad' and payable at Ahmedabad. The Annual Fee of Rs. 2,00,000/- (Rupees. Two lakhs only) should be sent along with MoU (duly completed) so as to reach IIM Ahmedabad latest by June 30, 2009. The Processing Fee of Rs. 200/- per candidate (along with list of candidates) should reach IIM Ahmedabad on or before December 15, 2009. 11. Institutions that have not used CAT-2008 official scores pay a one time Membership Fee of Rs. 50,000/- (Rupees fifty thousand only), an Annual Fee of Rs. 2,00,000/- (Rupees two lakhs only) and a Processing Fee of Rs. 200/- (Rupees Two hundred only) pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f June, 2010. From the above Memorandum of Understanding, it is seen that the activity of the appellant is nowhere related to mailing list compilation and mailing service. The said service has been defined in following manner: 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 packet, by whatever name called, by addressing, stuffing, sealing. metering or mailing, (iii) for or on behalf of, the client; It is seen that the appellants are not compiling any list or providing list of names addresses etc. The appellants are merely provid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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