Tour operator service

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Dear Members of caclubindia,

I have service tax conflicts regarding Tour Operator service like us. We are providing tour operator service , tour include places within as well as outside india.

We purchase tickit from Air travel agent and books hotels etc say my total cost comes to Rs.100. so I just add my 10% commission and raise a single invoice to passanger all inclusive of Rs.110. no bifurcation of cost is mentioned in it.

On which amount i have to pay service tax? and under which catagory?

Please reply 

 

Replies (1)
If u will issue a bifurcated invoice , like ₹ 100 Booking charges and ₹ 10 as commission charges, then u r liable to pay to govt. ST on ₹ 10 only. Conversely, In case u issue combined invoice u r laible to pay ST on ₹ 110.

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