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August 2012

Obtained visa and passport for individuals — Matter covered under CBEC Circular — Appeal was allowed.

By Puloma Dalal, Jayesh Gogri, Chartered Accountants
Reading Time 1 mins
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Facts:

The appellant being a travel agent provided services of obtaining visa and passports for a fee/ service charge to individuals. The appellant pleaded that the matter was covered later by CBEC Circular No. 137/6/2011, dated 20-1-2011 which had clarified that these services do not fall under any category of taxable services.

Held:

The service was not taxable and the order was set aside.

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