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of <h1>Visa facilitators assisting individuals with applications are exempt from service tax u/s 65(105) of the Finance Act, 1994.</h1> The circular clarifies that service tax is not applicable to visa facilitators providing assistance directly to individuals for visa applications, as this service does not fall under taxable categories such as business auxiliary services or supply of manpower. Visa facilitators collect statutory charges and service fees, which are not taxable under section 65(105) of the Finance Act, 1994. However, if visa facilitators provide services beyond direct assistance to individuals, such as acting as recruitment agents or if the service charge is paid by a business entity, then service tax is applicable under relevant taxable services.
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