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TMI Blog2012 (10) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... y of business auxiliary service - Held that:- Since issue involved is being clarified by the Circular No. 137/6/2011-ST dated 20/04/2011, therefore requirement of pre-deposit of the impugned demands is waived. On perusal of the said Circular, it is found that appellants are providing exactly the same services, which are discussed in para 3 of the said circular and as clarified by the CBE C the act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellants are in the activities of visa facilitation and providing customer care services to the Diplomatic Mission Embassies/Consulates and the Visa applicants. During their activity, they provide facility to the applicants (who seeks visa) for filling of application form for visa and submitting the same with the respective Consulates. They also provide lounge services to the persons wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmits that on 20/04/2011, the CBE C has issued a Circular No.137/6/2011-ST and clarified that the activity undertaken by the appellant does not fall under the taxable service. Therefore, they are not liable to pay service tax. In view of these submissions he prays that the impugned order be set aside and appeal be allowed. 6. Heard the Ld. Consultant and examined the Board's Circular No.137/6/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax is not attracted. 7. On perusal of the said Circular, we find that the appellants are providing exactly the same services, which are discussed in para 3 of the said circular and as clarified by the CBE C the activity undertaken by the appellants are not taxable under Section 65 (105) of the Finance Act, 1994. 8. We have also seen that for the subsequent period for 2010-11, based on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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