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TMI Blog2013 (12) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... sa applications - Held that:- Visa facilitators, merely facilitate the procurement of visa and directly assist individuals who intend to travel abroad, to complete the immigration formalities - service tax is leviable on any service provided other than assistance directly to individuals for obtaining visa, falling under the description of any taxable service, as classifiable under the appropriate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... individuals. 4. After hearing both sides for sometime on stay petition, we find that as the issue lies in a narrow compass and appeal itself can be disposed of. After allowing the stay petition and considering the Board Circular No. 137/6/2011, dated 20-4-2011, we take up the appeal itself for disposal. 5. It is undisputed fact in this case that the appellant is only providing assistance in vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not act on behalf of the embassies, as agents of the principal and hence service tax is not leviable within the meaning of business auxiliary service. Also where the assistance is rendered to an individual directly, by a visa facilitator, and the visa applicant pays the service charge on his own (meaning such service charge is not borne by any business entity), the same cannot be considered a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax is leviable on any service provided other than assistance directly to individuals for obtaining visa, falling under the description of any taxable service, as classifiable under the appropriate heading. To cite a few instances, where in addition to rendering assistance directly to individuals for obtaining visa, visa facilitators may also act as agents of recruitment or of foreign empl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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