Service tax on air travel agents for air tickets booking

Air travel agent should have to pay service tax @ 14.50% only on the commission received from airlines.

Air travel agent can't avail the benefit of 90% abatement as this is acting as agent for which they will getting commission from the airlines.

Also he can't take credit of service tax paid on air ticket bought.

Regards

Piyush Tanwar

M- 9717468521