Service tax on cruise booking

This query is : Resolved

ANUPAMA GOGNA (Querist)
Follow

01 October 2014 In case of a Travel Agent whether the travel agent is liable to charge service tax on the invoice raised by him for Cruise Booking?

If he is liable to charge whether he liable to charge the same on the whole amount of the bill or only on his mark up?

Kindly specify the notification no., Circular no.where it is specified...

MOHAMMAD SALIM

MOHAMMAD SALIM (Expert)
Follow

01 October 2014 Service of Travel agent / tour operator is prima facie liable to service tax.

As regards the amount on which service would be leviable kindly refer to Notification No 26/2012-ST dated 20-06-2012 , Point No 11. If conditions therein are fulfilled the service tax would be leviable on 25% / 10% / 40% of total value as the case may be.

ANUPAMA GOGNA

ANUPAMA GOGNA (Querist)
Follow

04 October 2014 Thank you sir for the reply.

The first point is cleared but i am a little confused about the second point that service tax would be leviable on 25% / 10% / 40% of the total value as the case may be. Sir, kindly clarify this point also.