We are utilizing taxi for local purpose and paying monthly. The travel agency mentioned Service tax no and Pan no in the invoice along with Trip Sheet.
07 February 2011
Travel Agency is not treated as transport operator, but it can be called as tour operator.
If the agency is run by a person assessed as Individual or HUF TDS to be deudcted @ 1%. In case it is run by Firm, Company etc. TDS is required to be deducted @ 2% U/s 194C.