https://www.taxtmi.com/caselaws?id=240710 The tribunal ruled in favor of the appellant, setting aside the impugned order and allowing the appeal. The judgment emphasized that the service provided by the appellant, assisting individuals in visa and passport-related work, did not fall under taxable services liable to service tax under the Finance Act, 1994. Relying on a Board Circular, the tribunal concluded that the assistance provided by visa facilitators directly to individuals for visa processing, where the applicant pays the service charge, does not constitute taxable services. Therefore, the appellant was not liable for service tax under Business Auxiliary Services for their facilitation services. en-us Wed, 30 Nov 2011 00:00:00 +0530 Tue, 10 Dec 2013 08:03:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240710 The tribunal ruled in favor of the appellant, setting aside the impugned order and allowing the appeal. The judgment emphasized that the service provided by the appellant, assisting individuals in visa and passport-related work, did not fall under taxable services liable to service tax under the Finance Act, 1994. Relying on a Board Circular, the tribunal concluded that the assistance provided by visa facilitators directly to individuals for visa processing, where the applicant pays the service charge, does not constitute taxable services. Therefore, the appellant was not liable for service tax under Business Auxiliary Services for their facilitation services. Case-Laws Service Tax Wed, 30 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240710