02 April 2016
Dear All, For Travel Agent Case, As per my knowledge, we charged service tax ( Output) to customer – 1. Air ticket Domestic @0.73% on Basic Fare. 2. Air ticket International @1.45% on Basic Fare. 3. Hotel /Accommodation Booking @1.45% on Total Cost. 4. Package ( Fare+Accommodation+Meal) @3.63% on Total Cost. 5. Package including Transport @5.80% on Total Cost. 6. Train Ticket @14.5% on Service Charge. Its Is Right? and can we take input service tax in Air ticket Domestic, International, Hotel Booking and in Package, which we have purchase. Pls Help.
04 April 2016
Thanks sir, Mainly we have not show service tax in invoice, But we Pay to Govt. as per my knowledge time to time Agents Service tax Rate have changed, As Below-
Before 01.06.2015, when S. Tax Rate is 12.36% Service Tax Rate for Tour And Travel Agent Accommodation booking service (1.24%) Air Ticket –Domestic (0.62%) Air Ticket –International (1.24%) Package (3.09%) Package with Transport (4.94%) After 01.06.2015, when S. Tax Rate is 14%
Accommodation booking service (1.40%) Air Ticket –Domestic (0.70%) Air Ticket –International (1.40%) Package (3.50%) Package with Transport (5.60% After 15.11.2015, when S. Tax Rate is 14.5%
Accommodation booking service (1.45%) Air Ticket –Domestic (0.73%) Air Ticket –International (1.45%) Package (3.63 %) Package with Transport (5.80%)
CAclubindia
