TMI Blog2011 (12) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... n 65(105) of Finance Act, 1994. Accordingly, Stay Petition for waiver of pre-deposit of amounts involved is also allowed. - Decided in favor of assessee. - ST/679/2010 - - - Dated:- 9-12-2011 - MR.M.V. RAVINDRAN, MR. B.S.V. MURTHY, JJ. Represented by: Shri S.J. Vyas, Adv.: for Assessee. Shri R. Nagar, A.R. for the Revenue. Per: M.V. Ravindran: This Stay Petition has been fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he form of assistance to individuals who intend to travel abroad, directly, does not fall under any taxable service under Section 65(105) of Finance Act, 1994. 6. We may reproduce the said circular here below: Visa applications -Service tax clarification on assistance for processing of visa applications Circular No. 137/6/2011-S.T., dated 20-4-2011 F.No. 332/11/2010-TRU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax is not leviable within the meaning of business auxiliary service. Also where the assistance is rendered to an individual directly, by a visa facilitator, and the visa applicant pays the service charge on his own (meaning such service charge is not borne by any business entity), the same cannot be considered as support service for business or commerce. 3. Visa facilitators, merely facilitat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dividuals for obtaining visa, falling under the description of any taxable service, as classifiable under the appropriate heading. To cite a few instances, where in addition to rendering assistance directly to individuals for obtaining visa, visa facilitators may also act as agents of recruitment or of foreign employer, in which case, service tax is leviable to the extent under the service of 'sup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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