Accounting for travel agent applicability of service tax

Only commssion of air travel agent is liable to tax . But basic exemption of Rs.10L is available .

In the case the travel agent will be entitled for exemption from service tax till his service tax amount exceds Rs.10 lacs.

Dear All,

I am a travel agent & my turnover is crossing 1 crore this year. But Gross Comission is just Rs 3.5 lakhs.

As far as I understand, travel agents, considered Small Service providers, irrespective of the total turnover, & are not liable for tax if their total Gross comission is less than 10 lakhs.

Please clarify: whether it is turnover slab of 10 lakhs or Gross Comission Slab of 10 lakhs for servcie tax registration & liablity.

Thank you