Service Tax not leviable under BAS on Service Charges received from Clients for Visa Consultation: CESTAT [Read Order]

Service Tax not leviable under BAS on Service Charges received from Clients for Visa Consultation, rules CESTAT
Business auxiliary services - Service charges exemption - CESTAT New Delhi - Visa Consultation - taxscan

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi Bench ruled that service tax is not leviable under business auxiliary services (BAS) on service charges received from clients for visa consultation. The appellant,M/s. Modiline Travel Services Pvt. Ltd, claimed that it renders travel agent services to itsclients, which services include booking of air…

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