https://www.taxtmi.com/caselaws?id=207972 The Tribunal allowed the Stay Petition for waiver of pre-deposit concerning service tax liability on income/commission for passport and visa services. Relying on Circular No. 137/6/2011-S.T., it clarified that visa facilitators directly aiding individuals in obtaining visas are not taxable under the Finance Act, 1994. The circular distinguished between taxable services and direct assistance to individuals for visa procurement. Consequently, the Tribunal set aside the previous order and allowed the appeal, emphasizing the importance of such circulars in resolving Service Tax disputes efficiently. en-us Fri, 09 Dec 2011 00:00:00 +0530 Wed, 22 Aug 2012 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207972 The Tribunal allowed the Stay Petition for waiver of pre-deposit concerning service tax liability on income/commission for passport and visa services. Relying on Circular No. 137/6/2011-S.T., it clarified that visa facilitators directly aiding individuals in obtaining visas are not taxable under the Finance Act, 1994. The circular distinguished between taxable services and direct assistance to individuals for visa procurement. Consequently, the Tribunal set aside the previous order and allowed the appeal, emphasizing the importance of such circulars in resolving Service Tax disputes efficiently. Case-Laws Service Tax Fri, 09 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207972