11 October 2011
A PERSON DOING TRAVEL AGENCY BUSINESS PURCHASES TICKET IN ADVANCE IN LOTS AND SELL TICKETS TO CUSTOMER AND BOOKS PROFIT. HE RECEIVES COMMISSION FOR PURCHASE OF AIR TICKETS. HE PAYS SERVICE TAX UNDER BUSINESS AUX. SERVICES ON WHATEVER COMMISION HE RECEIVES FOR PURCHASE OF AIR TICKET, (BY GROSSING UP COMMISION RECEIVED FIGURE).WHETHER CAN HE USE SERVICE TAX PAID BY HIM UNDER BAS AS INPUT SERVICE TAX AGAINST PAYMENT OF SERVICE TAX UNDER OTHER CATAGORY OF TOUR OPERATOR.
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