Service tax on air ticketing agents

Nipun (Others) (51 Points)

29 July 2013  

Hi,

I would like to seek advice and suggestion in the below as a Air Ticketing Agent.

I am air ticketing agent with a proprietorship concern with a  Turnover of Around Rs.80.00 Lacs

My commission receipts are around Rs. 1.40 Lacs for the turnover.

I purchase tickets from other agents paying service tax under airticketing agent category, some levy Service tax @ 12.36% of the commission paid, others charge @ 0.618 of Basic Fare for Domestic and @ 1.13% for International and others charge @ 12.36 on booking fee they collected from me irrespective of Commission or basic fare.

There are few tickets purchased from airlines directly where no service tax is levied by as a Ticketing agent, Airline service tax is paid.

Am I applicable to Service tax?

What do I do if I have a service tax registration?

Regards

Nipun