Assistance provided for processing visa applications – reg.

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....ll), Director General (Service Tax), Director General (Central Excise Intelligence), Director General (Audit), Commissioners of Service Tax (All), Commissioners of Central Excise and Service Tax (All). Madam/Sir, Subject: - Assistance provided for processing visa applications - reg. An issue has been brought before the Board, seeking a clarification as to whether service tax liability wo....

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....upport 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 applicant, which are remitted to the respective author....