As per CBEC Circular No. 137/6/2011 - ST, dated 20-04-2011, it is clarified that service provided by visa facilitator in form of assistance to individuals who intend to travel abroad, directly, does not fall under any taxable service under section 65(105). This Circular is also referred in case of Green Channel Travel Services (P.) Ltd. V. Commissioner of Service Tax (CESTAT, AHMEDABAD BENCH) and it is in favour of assessee.
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