Who is liable to pay serice tax on Ticket Fare in case of Air Service Provider, whether Air TRavel Agent or Airline Companies. The serice tax on Air Ticket Fare is levied vide notification No. Notification No. 26/2010-Service Tax, dated 22-6-2010. Please Suggest.
06 August 2010
Its the one who books the ticket for end user is responsible to charge the service tax. Normally, air travel agent book the passage so they are supposed to cahrge service tax in the bill. However, in case Airline directly sell the ticket, they have to charge service tax. Its normal. None of them is exempt eitherways.
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