U/s 133(6) of i.t.act,1961

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preeti (Querist)

21 June 2012 I want to know that as per latest amendment service tax is chargeable @ 4.95% on International ticket in Budget 2012, i want to know on which amount service tax is to be calculated?
1. On Basic Fare or
2. On total ticket Amount including Govt Taxes like: FTT, IATT etc. and other charges?

"Gross Amount charged for Ticket" stands for what?

murali krishna

murali krishna (Querist)

21 June 2012 Dear sir/madam,
One of my client received today a notice u/s 133(6) of the IT Act,1961 for calling information(Bar Shop). Then what next step the department take action. It is search and seizure or not. We have ready to file the information u/s 133(6)of the IT Act,1961.
Please clarify the above.

Thanking you,

CA VAIBHAV

CA VAIBHAV (Expert)

21 June 2012 amt charged on ticket as sovereign duties like goverment fees, airport charges are subject to exempt form ser tax . so the ser tax calculated on the broker services and amt charged over n above the govt fees

Dayal

Dayal (Expert)

22 June 2012 1. Tour Package 3.09%

2. Only Hotel Accommodation 1.24%

3. Hotel Accommodation with meals 3.09%

4. Domestic Air Ticketing 0.62%

5. International Air Ticketing 1.24%

6. Rail tickets (On service charge only) 12.36%

7. Only Transport 4.95%

Apart from the above the other Service providers would also be changing some rates effecting 01 April 2012.

AIR TICKETS (WILL BE CHARGED BY THE AIRLINE WITH THE TICKET)

1 International or Domestic Air Tickets (Economy Class) 4.95%

2 International or Domestic Air Tickets (Business Class) 12.36%

Message likes : 1 times

preeti

preeti (Querist)

22 June 2012 Thanks sir for your clarification. I want to know on what amount of ticket service tax is to be charged. whether it includes govt taxes(FTT, IATT) and other charges etc or not?

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

24 July 2025 Great question about **service tax on international airline tickets** and the notice under **Section 133(6) of the Income Tax Act** — let me clarify both parts for you.

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### 1. **Service Tax on International Airline Tickets (Post-Budget 2012)**

* **Service tax rate** on international airline tickets increased to **4.95%** from 01 April 2012.

* **On which amount is the service tax applicable?**

* **Service tax is NOT charged on Government levies/charges** like:

* FTT (Fuel Tax/Tax)
* IATT (International Air Travel Tax)
* Airport fees or any other sovereign duties

* **Service tax is charged only on the “gross amount charged for ticket” excluding these government taxes and fees**. Essentially:

**Gross amount charged for ticket** =
Basic Fare + Airline service charge + Other non-government charges

* The Government taxes are **exempt** from service tax.

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### 2. **Notice u/s 133(6) of Income Tax Act**

* This notice is a **call for information** from the Income Tax Department.

* **It is not a search or seizure notice.**

* The department may seek details for verification or inquiry but this is a **routine procedure** to gather facts.

* You can respond by furnishing the required information/documents.

* Cooperating properly will prevent any further adverse action.

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### Summary

* For airline ticket service tax, exclude government taxes like FTT, IATT from taxable value; charge ST only on basic fare + airline service charges.

* Section 133(6) notice is a request for information, **not** a search or seizure.

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If you want, I can help draft a response to the 133(6) notice or help you with calculations for service tax on airline tickets.

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