Service tax on tour operators

This query is : Open

saurabh (Querist)
Follow

20 April 2017 Dear experts.

Please let me know the rates of service tax post 22 jan 2017

1) For Tour operators who sold a complete package
2) hotel booking
3) Air flight booking

Can we use input credit of services availed post 22 jan 2017 notification.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
Follow

20 April 2017 1 15% service tax payable on 60% value cenvat credit available on input.
2 15% service tax payable on 60% value of hotel booking and cenvat credit available on input.
3 Air ticket booking 15% service tax payable on 0.75% value for domestic and on 1.50% value on international flights.

saurabh

saurabh (Querist)
Follow

20 April 2017 thanku sir very much

Upgrade to CAclubindia Pro. Subscribe Now!

saurabh

saurabh (Querist)
Follow

21 April 2017 Dear Sir,

Just wanted to know when we provide a package to a client, (includes hotel travel and airfare) while calculating service tax , we can exclude air fare cost as pure agent service for calculating service tax