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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 ..... ng the relevant period was registered under the service categories of 'Scientific and Technical Consultancy Service', 'Management Consultancy Service', and 'Manpower Recruitment Agency Service'. 2. The IIM's conduct Common Admission Test for admitting candidates to the Post Graduate Management Programme in its institutes. The CAT scores of the candidate apart from the use by IIM's themselves will be shared with other institutions based on specific agreements entered into with the non-IIM institutions. The non-IIM institutions submit to the IIM like the appellant, list of candidates, whose CAT scores are required for the purpose of admission to their institutions. The IIM charges a fee prescribed in the agreement for sharing of the CAT scor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Tribunal. 5. The appellant in the appeal has contended that; with respect to 'Mailing List Compilation and Mailing Service', the essential attribute is that there must be a compiling and providing of the list of names, addresses and other information from any source; therefore, as per the definition it involves a positive activity of compilation of information and then providing that information to the client; the information itself must comprise of names, addresses, and any other information from any source; the intention of the legislature has been clarified through the Circular F. No. B1/6/205-TRU dated 27.07.2005, was to bring within the ambit of tax those service providers, who do an activity of compiling specific inf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of suppression or willful misstatement to evade payment of tax; therefore the demand in the show-cause notice invoking larger period is barred by limitation. 6. The learned counsel for the appellant submitted that the Commissioner held that; the database maintained by the appellant has complete information of the candidate such as name, address, registration no. and the scores are stored and while sharing the CAT score to non-IIM institutions, the name, address etc. are also shared; the confirmation of demand of service tax is unsustainable as the 'mailing list compilation and mailing service' contemplate compilation of data as prescribed therein for or on behalf of a client; the conduct of CAT examination, evaluation and maintena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nformation are not shared with the non-IIM institutions and there is no compilation of the details of the candidate, whose information is shared with the non-IIMs, therefore, they are not covered by the service tax category of 'Mailing List Compilation and Mailing Service'. Further we find that the appellant is dealing with only non-IIM institutions and not with any other third party and it is not falling within the scope of the clarification given by the CBEC Circular F. No. B1/6/2005-TRU dated 27.07.2005, wherein it is clarified as under: "12. Mailing list compilation and mailing 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-clau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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. 11. In view of the above discussion, we find that 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 imposition of penalties on the appellant are not sustainable and deserves to be set aside. 12. Accordingly, the appeal filed by the appellant is allowed with consequential relief, if any, as per law. (Order pronounced in Open C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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