Output and input service tax for travel agent

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Kumar Niraj (Querist)

02 April 2016 Dear All,
For Travel Agent Case,
As per my knowledge, we charged service tax ( Output) to customer –
1. Air ticket Domestic @0.73% on Basic Fare.
2. Air ticket International @1.45% on Basic Fare.
3. Hotel /Accommodation Booking @1.45% on Total Cost.
4. Package ( Fare+Accommodation+Meal) @3.63% on Total Cost.
5. Package including Transport @5.80% on Total Cost.
6. Train Ticket @14.5% on Service Charge.
Its Is Right?
and can we take input service tax in Air ticket Domestic, International, Hotel Booking and in Package, which we have purchase.
Pls Help.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

03 April 2016 It is right but you can't take any input service tax. Check the budget amendment on 4 and 5 from 01-04-2016 the rate will be 4.35%.

Message likes : 1 times

Kumar Niraj

Kumar Niraj (Querist)

04 April 2016 Thanks sir,
Mainly we have not show service tax in invoice, But we Pay to Govt.
as per my knowledge time to time Agents Service tax Rate have changed,
As Below-

Before 01.06.2015, when S. Tax Rate is 12.36%
Service Tax Rate for Tour And Travel Agent
Accommodation booking service (1.24%)
Air Ticket –Domestic (0.62%)
Air Ticket –International (1.24%)
Package (3.09%)
Package with Transport (4.94%)
After 01.06.2015, when S. Tax Rate is 14%

Accommodation booking service (1.40%)
Air Ticket –Domestic (0.70%)
Air Ticket –International (1.40%)
Package (3.50%)
Package with Transport (5.60%
After 15.11.2015, when S. Tax Rate is 14.5%

Accommodation booking service (1.45%)
Air Ticket –Domestic (0.73%)
Air Ticket –International (1.45%)
Package (3.63 %)
Package with Transport (5.80%)

And Please clarify why we have not take input,,

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

04 April 2016 Service tax is levied on abated value and the condition for taking abatement is no input credit taken.

Kumar Niraj

Kumar Niraj (Querist)

04 April 2016 Many thanks to You Sir,,

Friends, Have you satisfied with Mr. Seetha Raman Sir ?

Please Advise,,,,,,,

Kumar Niraj

Kumar Niraj (Querist)

06 April 2016 guys please reply,,

its very urgent....

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