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Service Tax - Highlights / Catch Notes

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Levy of Service tax - Mailing list compilation and Mailing ...

Case Laws     Service Tax

September 20, 2022

Levy of Service tax - Mailing list compilation and Mailing services - e 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. - demand set aside - AT

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