Service Tax Registration

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Anurag (Querist)
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31 March 2009 I'm a Tour Operator & Travel Agent providing the following services-

1. Domestic & Inbound Tour Packages
2. Hotel Bookings
3. Domestic Air Tickets
4. International Air Tickets

I have a registration of Service Tax under Tour Operator Category.

I have been filing details of Service Tax for all the above mentioned services in the same Return (mentioning the different applicable rates of Service Tax for different services).

Now my query is-

1. Is filing of One Return for all the four services allowed?? OR should I file 3-4 Returns for the above mentioned services??

2. Do I need separate registration for International Air Travel Service and Domestic Air TRavel Service?

Kindly advise on the above queries.

Your's Sincerely

Anurag

SIDDHARTHA SANKAR ROY

SIDDHARTHA SANKAR ROY (Expert)
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01 April 2009 For separate services provided by you from the same premises you need not take separate registration. Also, filing of single return for multiple services provided is allowed as per CBEC Master Circular No 97/8/2007-ST dated 23.08.2007.

In respect of each taxable service, furnish separate details in all the columns of ST-3 form and by doing that you can avoid showing taxable service-wise details in the return instead of showing a lump sum figure for all the services together.

Anurag

Anurag (Querist)
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01 April 2009 Thnax a lot for your quick reply.

In continuation to my earlier query, I have the following query-

Being a Tour Operator & Travel Agent, I need to take services from my sub-agents for my clients. For which they issue Invoice in favour of my company and charge Service Tax on the service provided.

Kindly advise, if I can take Cenvat Credit of the service tax, I have paid already to my sub-agent.

Here, I would like to mention that I'm charging my clients @ 2.58% on the Total Tour Value. Means I'm claiming 75% Abatement, applicable on Tour Operator's Services.

Kindly advise.

Your's sincerely- Anurag

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CA.Hanumantha Reddy

CA.Hanumantha Reddy (Expert)
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01 April 2009 No, you can not take CENVAT when you availed abatement. The exemption would apply only when you have not availed CENVAT credit used for providing such taxable services.