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HomeIndirect TaxesVisa Facilitation Services Provided Directly To Travellers Not Taxable Under Service Tax...

Visa Facilitation Services Provided Directly To Travellers Not Taxable Under Service Tax As BAS: CESTAT

Indirect Taxes

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By Mariya Paliwala
Visa Facilitation Services Provided Directly To Travellers Not Taxable Under Service Tax As BAS: CESTAT

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The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that visa facilitation services rendered directly to individuals travelling abroad are not liable to service tax under the category of “Business Auxiliary Service” under the Finance Act, 1994.  The coram comprising Ajayan T.V. (Judicial Member) and M. Ajit Kumar (Technical Member)…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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