16 January 2009
In case a travel agent giving a booking to hotel and against the same hotel give some amount of commission to travel agent for providing such booking to hotel - In that case can travel agent charge service tax on commission receivable from hotel,
Firstly I think you question is not clear worded, I could not understand it properly. I have taken up your question suppossing that u are asking about when a travel agent will charge service tax.
As per your ques travel agent recieves commission from two places-
1 From the customer. He charges commission thru a bill & will also have to charge service tax of the commission amount.
2 He also rec comm from hotel- In this case he is not raising a bill so he cannot charge service tax.