2013 (12) TMI 375

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....e Respondent. ORDER This application is filed for waiver of pre-deposit of amount of Rs. 1,34,964/- along with interest and penalties under various Sections. 2. Heard both sides and perused the record. 3. On perusal of record, we find that the issue involved is regarding the service tax liability on the appellant under the category of Business Auxiliary Services for providing facilit....

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....fication as to whether service tax liability would arise on the assistance provided by visa facilitators, to individuals directly, for processing of visa applications. 2. The same has been examined. Assistance provided by a visa facilitator, for obtaining visa, to a visa applicant or for foreign employer does not fall within the scope of supply of manpower service. Visa facilitators, while p....

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....sa applicant, which are remitted to the respective authorities, and in addition collect service charges for themselves as remuneration for the assistance provided by them to obtain the visa. Such a service provided by a visa facilitator, in the form of assistance to individuals directly, to obtain a visa, does not fall under any of the taxable services under section 65(105) of the Finance Act, 199....