Service tax on Railway ticket agent

This query is : Resolved

Simran Katyal (Querist)
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28 March 2017 Hello, Kindly confirm what is the rate of Service tax to be charged by a Railway travel agent, engaged in booking of railway tickets. Kindly also confirm relevant rule/section of service tax.

Advocate

Advocate (Expert)
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29 March 2017 you are not a direct agent of Railway and you are only sub agent of main portal of irctc or any other travel service portal authorized by indian railway. hence you can add service charge per ticket and can charge service tax @ 15 % of such amount of service charge only.
example:
rail ticket amount ( assumes for 3 tickets in one bill) 5640.00
service charges Rs 100 per pax X 3 = 300.00
total billed amount 5940.00

add service tax @ 15% (at only Rs 300/) 45.00

total billed amount 5985.00