Regarding service tax
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
20 December 2012
If we are a tour operator. and we have received commission from hotel against hotel booking. In this case , whether service tax is payable or not by tour operator on commission amount ? ?
If yes please advise.
If yes please advise.
20 December 2012
“Tour Operator” means any person engaged in the business of planning, scheduling,
organising or arranging tours (which may include arrangements for accommodation,
sightseeing or other similar services) by any mode of transport, and includes any
person engaged in the business of operating tours in a tourist vehicle or a contract
carriage by whatever name called, covered by a permit, other than a stage carriage
permit, granted under the Motor Vehicles Act, 1988 (59 of 1988) or the rules made
thereunder.
If you issues bill for packagr tour than 75% abatement is allowed, if you issue bill for solely for booking of accomodation and cost of accomodation is not charged on bill then exemption is not available, and in your case if you are not providing pacakge tour AND also not providing only accomodation arranging services then 60% abatement is allowed, and you have to pay service tax on commission charges as well.
organising or arranging tours (which may include arrangements for accommodation,
sightseeing or other similar services) by any mode of transport, and includes any
person engaged in the business of operating tours in a tourist vehicle or a contract
carriage by whatever name called, covered by a permit, other than a stage carriage
permit, granted under the Motor Vehicles Act, 1988 (59 of 1988) or the rules made
thereunder.
If you issues bill for packagr tour than 75% abatement is allowed, if you issue bill for solely for booking of accomodation and cost of accomodation is not charged on bill then exemption is not available, and in your case if you are not providing pacakge tour AND also not providing only accomodation arranging services then 60% abatement is allowed, and you have to pay service tax on commission charges as well.
Querist : Anonymous
Querist :
Anonymous
(Querist)
20 December 2012
Thanks sir, but request you to pls once against read my question .. I want to know abt commission received is taxable or not?
13 August 2023
Yes, it will be taxable.
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