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Service Tax on Referral Services Not Payable for Export of Services
Case Law Details
- Case Name
- Sunrise Immigration Consultants Private Limited Vs CCE & ST (CESTAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chandigarh
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Sunrise Immigration Consultants Private Limited Vs CCE & ST (CESTAT Chandigarh)
Sunrise Immigration Consultants Pvt. Ltd. (“the appellant”) challenged the confirmation of a service tax demand of Rs. 89,34,080/- along with interest and penalties imposed by the Revenue for the period 2009-10 to 2013-14. The dispute related to two categories of services offered by the appellant:
1. Visa Facilitation Services: Assisting individuals in visa processing.
2. Referral Services: Referring students to foreign universities/colleges and assisting investors in securing loans from foreign banks.
Whil...
