2011 (12) TMI 110

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....ssessee. Shri R. Nagar, A.R. for the Revenue. Per: M.V. Ravindran: This Stay Petition has been filed for waiver of pre-deposit of service tax amount of Rs.1,04,303/-, interest thereof and penalties under various Sections of Finance Act, 1994. 2. Heard both sides and perused the records. 3. The issue regarding Service Tax liability on the appellant for the amount received as income/c....

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....ssing of visa applications Circular No. 137/6/2011-S.T., dated 20-4-2011     F.No. 332/11/2010-TRU   Government of India   Ministry of Finance (Department of Revenue)   Central Board of Excise & Customs, New Delhi   Subject: Assistance provided for processing visa applications - Regarding. An issue has been brought before the Board, seeking a clarif....

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....ness entity), the same cannot be considered as support service for business or commerce. 3. Visa facilitators, merely facilitate the procurement of visa and directly assist individuals who intend to travel abroad, to complete the immigration formalities. Visa facilitators collect certain statutory charges like visa fee, certification fee, attestation fee, emigration fee, etc. from the visa appl....

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....act as agents of recruitment or of foreign employer, in which case, service tax is leviable to the extent under the service of 'supply of manpower'. In certain other cases, for example, a visa facilitator, may be rendering visa assistance to individuals who are employed in a business entity, but the service charge may be paid by the business entity on behalf of those individuals, to the visa facil....