travel agent providig service to a foreigner, Service Tax

[RAJAGOPAL SUNDARRAJAN]

Dear Sirs,

My client is a travel agent located in Tamilnadu. His US client needs a tour booking at UK. How should he raise a bill.

Posts / Replies

[Ganeshan Kalyani]

It is export of service.

[RAJAGOPAL SUNDARRAJAN]

But the payment is not recd in INR. Received in dollars and paid in Euros. How we will raise the invoice.

[ShaikhAbdulSamad Ahmad]

In my view travel agent is an intermediary and as per section 13 of IGST Act, 2017 the POS is the location of the intermediary. Hence the activity will be taxable.

[KASTURI SETHI]

Travel agent can be pure agent also. That aspect cannot be ignored. So the issue has to be examined in totality.

[YAGAY and SUN]

We duly endorse the very view of Mr. Ahmed.