Sharing CAT Score By IIM with Non-IIM Institution not fall under Service category of ‘Mailing List Compilation and Mailing Service’, Service Tax not Payable: CESTAT [Read Order]
The tribunal held that the activity of sharing CAT score by IIM with the non-IIM institution does not fall under the service category of ‘Mailing List Compilation and Mailing Service’ and no service tax is payable
The Banglore Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) in a recent case has held that the activity of sharing CAT score by IIM with the non-IIM institution does not fall under the service category of ‘Mailing List Compilation and Mailing Service’ and no service tax is payable. The appellant,…
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