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TMI Blog2024 (10) TMI 1068X X X X Extracts X X X X X X X X Extracts X X X X ..... CAT score obtained by the candidate in the examination conducted by them and only shares this information available with them and they do not compile any information from any other source. Further, it is found that they do not provide any services of sending documents, materials, information or any other goods by addressing, stuffing, sealing, metering or mailing the envelope or packet for or on behalf of the non-IIM institutions, therefore they are not a mailing company des-patching the goods to the customers. The activity of sharing of CAT score by the appellant with the non-IIM institution does not fall under the service category of Mailing List Compilation and Mailing Service , hence, the demand of service tax along with interest and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. 3. The brief facts are a show-cause notice was issued to the appellant seeking to classify the sharing of CAT score under the service category of Mailing List Compilation and Mailing Service falling under the taxable service under Section 65(105)(zzzg) of the Finance Act, 1994. 65(105)(zzzg) reads as; to any person, by another person, in relation to 'Mailing List Compilation and Mailing'. The term Mailing List Compilation and Mailing is defined under Section 65(63a) of the Finance Act, 1994, which reads as under: 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 other source; or (ii) Sending document, information, good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itself attract the levy and the information must include the provision of names and addresses as well; then only it is referred to as 'mailing list compilation service'; the information provided by the appellant to various institutions are not in the nature of mailing list; as per the agreement with the non-IIM institutions, the appellant was only obliged to provide the details of CAT scores of those candidates whose information was sought by the said institution; therefore the identity of the candidate in respect of whom the information is sought was already known to the client and it only sought the CAT score of a particular candidate from the appellant; the supply of this information simplicitor does not attract the levy of tax, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xable entry is of data required for business establishment to benefit their business; after introduction of the mailing list compilation and mailing service, CBEC by letter F. No. B1/6/2005-TRU dated 27.07.2005, clarified the scope of the service, as per para 12 of the Circular, sharing of CAT score with non-IIM institutions cannot be classified under 'mailing list compilation and mailing service'; the issue of sharing of CAT score with non-IIM institutions under the category of Mailing List Compilation and Mailing Service was decided by the Tribunal in the case of Indian Institute of Management Ahmedabad Vs. Commissioner of Service Tax, Ahmedabad 2022-TIOL-689-CESTAT-AHM. 7. The learned Authorized Representative (AR) for Revenue ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies 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 of sending documents, materials, information or any other goods by addressing, stuffing, sealing, metering or mailing the envelope or packet for or on behalf of the client. Such services are taxable under this category of service. Mail order business companies may engage the services of mailing companies to despatch goods to customers. Such mailing companies are also covered under this service. 10. We find that &# ..... X X X X Extracts X X X X X X X X Extracts X X X X
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