Package tour sub operator

Hello All

My Client has started new business of package tour . He SUB agent operating PACKAGE TOUR to an Individual as well as to the group .

Is Service tax Registration complusory ?

How much percent of service tax will be applicable ?

Please let me know any benifit or any rebate is applicable or not to this sub agent ?

Thanks

Replies (7)

Service Tax REgistration is compulsory if Gross REceipts exceeds Rs.900000.

Originally posted by : Bimal

Hello All

My Client has started new business of package tour . He SUB agent operating PACKAGE TOUR to an Individual as well as to the group .

Is Service tax Registration complusory ?

How much percent of service tax will be applicable ?

Please let me know any benifit or any rebate is applicable or not to this sub agent ?

Thanks

what is role of sub agent in tour package? service tax is applied on taxable services provided, not on starting a business.


Services
Service Tax Cess @ 3% (2 % + 1 %) Total
Tour Package 4.80 % 0.096% + 0.048% 4.944 %
Hotel Accommodation only 1.20 % 0.024% + 0.012% 1.236 %
Hotel accommodation with meals 4.80 % 0.096% + 0.048% 4.944 %
Air Ticketing – Domestic 0.60 % 0.012 % + 0.006% 0.618 %
Air Ticketing – International 1.20 % 0.024% + 0.012% 1.236 %
Railway Ticketing (on service charges) 12.00% 0.24% + 0.12% 12.36 %
Transport (for cars)
Coaches also added w.e.f. 1st June 07
4.80 % 0.096% + 0.048% 4.944 %
Other miscellaneous services 12.0% 0.24% + 0.12% 12.36
Originally posted by : salini kyal





Services

Service Tax

Cess @ 3% (2 % + 1 %)

Total



Tour Package

4.80 %

0.096% + 0.048%

4.944 %



Hotel Accommodation only

1.20 %

0.024% + 0.012%

1.236 %



Hotel accommodation with meals

4.80 %

0.096% + 0.048%

4.944 %



Air Ticketing – Domestic

0.60 %

0.012 % + 0.006%

0.618 %



Air Ticketing – International

1.20 %

0.024% + 0.012%

1.236 %



Railway Ticketing (on service charges)

12.00%

0.24% + 0.12%

12.36 %



Transport (for cars)
Coaches also added w.e.f. 1st June 07

4.80 %

0.096% + 0.048%

4.944 %



Other miscellaneous services

12.0%

0.24% + 0.12%

12.36

 

 Customer Books Package tour for Shimla at Rs. 30,000/- per person Includes air fare , hotel accomodation , site seeing , pickup and drop .

Then service tax will be on Rs.30,000 + 4.944 % . ????

Is there any exemption ?

Pls reply it .

yes...abatement of 60% as per
notification no. 15/2007-st dated 04-04-2007

I Think Service Tax will be 4.944+1.236+.618=6.78% on 30000/-

Thanks for sharing such informative information. Those people who wants to open their bussiness in this line they can now know the tax information. Or what are the tax slab for them.

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