Service tax on travel agents

rksingla (PARTNER) (28 Points)

13 April 2009  

Service tax rate has been revised to 10.3 % w.e.f 24/02/2009. The travel agents paid service tax @ .62% on domestic ticket sale  and 1.24 % on international ticket sale. 

Since the service tax rate has been revised , is there corresponding change for travel agents also.

 

 

2)  Some big retail companies have hired space in malls. They have got a stay from high court  for  not to pay service tax on rend paid to landlord.  Now, The landlord  is required to file service tax return even if nil taxable. Question is how to reflect in the Service tax return Form- ST3. He should show it as an exemption or show receipt as nil.