https://www.taxtmi.com/caselaws?id=368357 The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellants, stating that the visa services provided by them are not taxable under Section 65(105) of the Finance Act, 1994. The demand related to visa services was set aside, and the penalty increase from &8377; 100/- per day to &8377; 200/- per day was deemed invalid. However, the issue of tax liability for cargo handling agency services was remanded for further evaluation to determine if the services qualified as exports under Rule 3(3) of the Export of Service Rules, 2005. en-us Sat, 29 Sep 2018 00:00:00 +0530 Mon, 08 Oct 2018 07:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368357 The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellants, stating that the visa services provided by them are not taxable under Section 65(105) of the Finance Act, 1994. The demand related to visa services was set aside, and the penalty increase from &8377; 100/- per day to &8377; 200/- per day was deemed invalid. However, the issue of tax liability for cargo handling agency services was remanded for further evaluation to determine if the services qualified as exports under Rule 3(3) of the Export of Service Rules, 2005. Case-Laws Service Tax Sat, 29 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368357