Category - service tax on passport services, Service Tax

[Kuldeep Jain]

Whether Passport Services provided by a travel agency is covered within Service Tax net ? If yes, under which section or if the passport services are provided separately, then such services are covered under service tax net or not? If yes, under which section.

Posts / Replies

[Surender Gupta]

Passport service as such is not taxable under the service tax. However, various factors to be kept in mind to decide the whole issue like the overall business activity, circumstances etc.

[V Ramanujam]

Though the service as such is not specifically covered under any category at present, the rendering of such serice on the request of a business house to its employees etc may get covered under Business support service or under Travel Agents service depending upon other connected services rendered/nature of charges levied.