I am a Air travel agent; I want to know that I buy ticket from a IATA travel agent say ticket fare is 5000, commission is 100, TDS is 10 and S Tax on commission is 12 so I paid IATA agent is Rs. 4922. I raise invoice of Rs. 5000 + 200 S Charge + S Tax is 25; So i collected from customer is 5225.
Now my question is how much Service Tax return should I file, is it Rs. 25 or 37(25+12) or 13(25-12)
Here i would like to add that my commission income is less then 10lakh in a year, so, shall i file nil return without paying any service tax.
Please help
CAclubindia
