08 August 2014
I m providing services like individual packages, hotel reservation, rail ticket, air ticket and vehicle on rent. Will i follow under service provider and what rate is applicable on such services subject to limit of 10,00,000. Pls help me ???
08 August 2014
If your total value of services exceeds 10,00,000. you have to pay service tax. You should not take total value of air ticket and rail ticket it is only the commission you receive has to be considered for ceiling limit as well as for charging service tax. Service tax at 12.36% is applicable on commission received on bookings and vehicle rent.