2012 (10) TMI 837

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..... by: Shri. A.K.Prabhakar, AR Per: Ashok Jindal 1. The appellant are in appeal along with an application for stay of the impugned demands confirmed by the impugned orders. 2. After hearing both sides, we find that the issue involved is being clarified by the Circular No. 137/6/2011-ST dated 20/04/2011, therefore we waive the requirement of pre-deposit of the impugned demands and taken up the appe .....

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..... e. Therefore, the appellant is liable to pay service tax under the category of business auxiliary service. Therefore, three show-cause notices were issued for the period 01/07/2003 to 31/03/2010 and by way of impugned order, demands proposed in the show-cause notice were confirmed along with interest and various penalties under the Finance Act, 1994. 5. Today, when the matter was called for stay, .....

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..... cation fee, attestation fee, emigration fee, etc. from the visa 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 t .....

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