Service tax rate for tour and travel agent

Service tax rate : 15%
Abated rates are as follows:
1. Only Accommodation

Service tax rate : 15% ( from 01.06.2016 onwards)
Abated rates are as follows:
1. Only Accommodation - 1.5%
2. Others - 4.5%
3. For Transporter - 6%
Service tax rates in other cases will be charged @ 15% on profit.
Being a sole proprietor, you need to pay Service tax on quarterly basis.
And service tax return on half yearly basis.
You can take credit of service tax & KKC only,not SBC. Even in case of abated rates, you can take credit but only when the service provider is also a tour agent.