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2018 (9) TMI 1730 - CESTAT BANGALOREBusiness Auxiliary Service - business of booking space and collection of freight for M/s. British Airways World Cargo - visa services - Circular No.137/06/2011-ST dated 20.4.2001 issued by CBEC vide File No.332/2011/2010-TRU. Held that:- Appellant submitted that the services are in the nature of export and therefore, in terms of Rule 3(3) of Export of Service Rules, 2005, the services are exempt. However, on being questioned, the learned counsel could not specifically reply as to whether such services are rendered only with reference to the export cargo or otherwise. He submitted that necessary details are contained in the agreements and he was not in a position to submit the agreements readily - thus, for determination of the liability of service tax of the appellant vis-à-vis the contracts and the actual nature of the work undertaken by the appellants so as to evaluate whether they can be termed as export of services. Visa Services - Circular No.137/06/2011-ST dated 20.4.2001 issued by CBEC vide File No.332/2011/2010-TRU - Held that:- The services rendered by the appellants insofar as visa services are concerned are squarely covered by the clarification issued by CBEC vide the Circular - the demand as far as visa services rendered by the appellants are concerned does not sustain and is liable to be set aside. Issuance of show-cause notice seeking to increase the quantum of penalty under Section 76 from ₹ 100/- per day to ₹ 200/- per day - Held that:- The Department was well within its rights to file an appeal before the appropriate form if it was felt that there was an error in the order - the subsequent order No.25/2008 being issued without authority of law is liable to be set aside. Appeal disposed off.
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