Category - service tax on passport services

[Kuldeep Jain]

Whether Passport Services provided by a travel agency is covered within Service Tax net ? If yes, under which section or if the passport services are provided separately, then such services are covered under service tax net or not? If yes, under which section.

[Surender Gupta]

Passport service as such is not taxable under the service tax. However, various factors to be kept in mind to decide the whole issue like the overall business activity, circumstances etc.

[Guest]

Though the service as such is not specifically covered under any category at present, the rendering of such serice on the request of a business house to its employees etc may get covered under Business support service or under Travel Agents service depending upon other connected services rendered/nature of charges levied.

AI Summary

Service tax on passport services may not apply generally but can arise under business support or travel agent services. Passport services provided in isolation are not treated as taxable under service tax; taxability depends on overall commercial context. If passport facilitation is supplied as part of broader services to a business or bundled with travel services, it may be classifiable under Business Support Service or Travel Agent Service depending on the nature of ancillary services, contractual relationship and charging method, so the characterisation of the composite service determines liability.