Service tax applicability to ata

Queries 565 views 2 replies
HOW TO COMPUTE SERVICE TAX LIABILITY OF AIR TRAVEL AGENT? WHEN HE IS TAKING THE ABATEMENT AND CHARGED SERVICE TAX ON BASIC FARE (DOMESTIC @ .618% AND INTERNATIONAL @ 1.236%). WHETHER HE CAN TAKE THE CREDIT OF SERVICE TAX PAID BY HIM IE CENVAT CREDIT?
Replies (2)

I think u can avail cenvet credit.

go through this link :

https://www.dateyvs.com/service-tax/valuation-abatements-compositions-in-service-tax/abatements-ad-composision-under-service-tax/

 

Air Travel Agent Option to pay service tax at flat rate on ‘basic fare’ @ 0.6% in case of domestic booking and 1.2% in case of international booking – plus education cess (Composition Scheme) No restriction on availment of Cenvat credit Rule 6(7) of Service Tax Rules

 

And See Below link

 

https://www.lawyersclubindia.com/judiciary/details.asp?mod_id=895#.UV1xzTfDvFw


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