Air travel agencies

As per FAQ on swachh bharat cess issued by CBEC the rate of swachh bharat cess in case of Air travel agent shall be determined as per the below formula:

Service Tax liability [calculated as per sub-rule (7), (7A), (7B) or (7C)] X 0.5/14%

Regards,

Ravi Kumar Somani

can u explain with example?

If basic fare (domestic)  is 100000,

then ST 700

& SB Cess ????

How the SB Cess in case of Air Travel Agent be filled in ST-3 (B.1.15). If tax rate is 1.40% how much to be filled in SB Cess column. Please guide.

Ya please help on this query..

As when I take rate as 1.4 as service tax & 0.05 SBC. Then it says that these rates are invalid.

And when I took rate as 1.45 as service tax then also it showed the below error.

Please help.

Rate will be

Service tax 1.4% & SBCess 0.5%.

means no any relaxation in swatch bharat cess.

As far as I know.. Abatement is available on SBC also..

I received the below reply from aces:-

Dear Sir/Madam,

Since, the service  is liable for tax on alternate advalorem rates the SBC rate may be entered as 0.5% for the period applicable. The SBC payable is calculated by the system at B1.22 / B2.22. This payable calculated by the systems can be modified by the user,  if required.

Thanks & Regards

Hemanth Kumar Bafna

I received the same reply but the X M L generated after editing the payable sheet shows an error. What is to be done in this case ?

The department doesn't have any satisfactory reply to this. When I again emailed to ACES regarding XML generation with errors, they advised me to contact the local office. The local officials doesn't have the anwer themself. They are asking to mail the ACES.