https://www.taxtmi.com/forum/issue?id=674 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. en-us Fri, 22 Feb 2008 13:52:08 +0530 Thu, 23 Jan 2025 15:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=674 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. Discussion-Forum Service Tax Fri, 22 Feb 2008 13:52:08 +0530 https://www.taxtmi.com/forum/issue?id=674