https://www.taxtmi.com/circulars?id=8614 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). en-us Wed, 20 Apr 2011 00:00:00 +0530 Sat, 07 Jan 2012 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8614 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). Circulars Service Tax Wed, 20 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8614