Is service tax chargeble on visa services or educational services provided by foreign/Immigration consultants. For Eg. services provided by Canam consultants or oceanic consultant etc.
As per new budget.
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Is service tax chargeable??
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Visa facilitators, while providing visa assistance directly to individuals does not act on behalf of the embassies, as agents of the principal and hence it is neighter a business auxiliary service or a business support service or manpower employment service. Payment for the service is not borne by any business entity but by the applicant only. In case any business entity bears the expenses or service is rendered on behalf of any such agency, service tax is leviable depending on facts and circumstances of the case and nature of service rendered [Circular No. 137/6/2011-S.T., Dated 20.04.2011].
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