25 January 2014
Facts : A travel agent has booked rail tickets for my company. The travel agent has issued me a bill for the same. The travel agent does not hv ST no. and does not fall into the purview of ST registration also and hence has not charged ST on the said bill. The travel agent has charged service charge on the bill. Query : Can i, the company, take credit of the ST charged on the railway tickets to set off against the ST amount payable ?
01 February 2014
Dear Forum Sonpal, Firstly you may know that if there is no charge of service tax in the bill, there is no provision for taking credit of ST. U hv already mentioned that he is not under the purview of service tax net. Hence, no ST is charged. Hence, the only bill details shows the ticket charges + service charges (no service tax). So you are not eligible to take credit to set off against the ST amount payable by you.
CAclubindia
