07 March 2015
If any amount is retained for cancellation for that service tax is payable.
Querist :
Anonymous
Querist :
Anonymous
(Querist)
07 March 2015
which section under the service tax Act speak about this service. what is the base for including this under the purview of service tax. what is the service portion in this activity.
08 March 2015
Under the negative list all services are taxable except included in the negative list/exempted. This amount collected for cancellation is not covered in any of the list hence taxable. See the link. As per provisions of Service Tax, the tax on ticket related collection will be applicable for taxable air transportation journeys starting in India. https://www.airindia.in/service-tax-on-other-fees.htm