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Service Tax - Highlights / Catch Notes

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


Service Tax Demand on Mailing List Compilation for Non-IIM Institutes Overturned for Appellants' Scoring Services.

September 20, 2022

Case Laws     Service Tax     AT

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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