Service tax on visa assistance: not leviable when individual pays facilitators; leviable if employer engages or pays. Assistance provided directly by visa facilitators to individuals for obtaining visas, where statutory fees are remitted to authorities and the service charge is paid by the applicant, does not fall under taxable services and is not liable to service tax under section 65(105). Service tax becomes payable where the facilitator acts as agent of recruitment or of a foreign employer (supply of manpower), or where a business entity pays the service charge on behalf of its employees (business support service).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax on visa assistance: not leviable when individual pays facilitators; leviable if employer engages or pays.
Assistance provided directly by visa facilitators to individuals for obtaining visas, where statutory fees are remitted to authorities and the service charge is paid by the applicant, does not fall under taxable services and is not liable to service tax under section 65(105). Service tax becomes payable where the facilitator acts as agent of recruitment or of a foreign employer (supply of manpower), or where a business entity pays the service charge on behalf of its employees (business support service).
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