Service Tax on Referral Services Not Payable for Export of Services

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...