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

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that sharing CAT scores by the Indian Institutes of Management (IIMs) with non-IIM institutions does not fall under the service category of “mailing list compilation and mailing service.” Consequently, service tax is not payable on such activities. This ruling clarifies the tax treatment of educational services and supports the dissemination of standardized test scores for admissions.