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2013 (12) TMI 375 - CESTAT AHMEDABADWaiver of pre deposit - Business Auxiliary Services - Facility for passport and visa related work to individuals - Whether service tax liability would arise on the assistance provided by visa facilitators, to individuals directly, for processing of visa applications - Held that:- Visa facilitators, merely facilitate the procurement of visa and directly assist individuals who intend to travel abroad, to complete the immigration formalities - service tax is leviable on any service provided other than assistance directly to individuals for obtaining visa, falling under the description of any taxable service, as classifiable under the appropriate heading - Service rendered by the appellant does not fall under any category of services leviable to service tax - Therefore, decided in favour of assessee.
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