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 as

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