Regarding Air tickets or hotel rooms, if it can be argued that it is a transaction in goods, no service tax is payable.
Say air tickets- he is buying on discount and selling it. Rs. 200 is his profit by whatever name it is called.
Regarding Hotels- if he gets commission from hotel owners, it is a taxable service; but if he trade in hotel rooms, i.e. booking for a client and charging extra fee from client, it may not be taxable. Under Sale of Goods Act, Air ticket & hotel rooms are tradable goods. If somebody is trading in that, he is not liable to service tax.
#These are just loud thinking on my part. A thinking that service tax cannot be levied on sale of goods. As per the Constitutional scheme of things, only state government is entitled to impose tax on sale of goods. Any interpretation of Service Tax laws, which imposes tax on sale of goods are unconstitutional ald liable to be set aside.