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June 2011

Circular No. 137/6/2011, dated 20-4-2011.

By Tarun Ghia
Brijesh Cholera
Pratik Mehta
Chartered Accountants

Reading Time 1 mins

It has been clarified that the 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 taxable services u/s. 65(105) of the Finance Act, 1994. Hence service tax is not attracted.

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