TRAVEL AGENT - UNDER WHICH CATEGORY AND AT WHAT RATE SERVICE TAX NEED TO BE PAID , Service Tax

[ASHOK K.GUPTA]

IN CASE OF TRAVEL AGENT BUYING AIR TICKET FROM ITAT AGENT AND SELLING TO CUSTOMER UNDER WHICH CATEGORY SERVICE TAX IS TO BE PAID AND WHAT IS RATE.

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[S Gupta]

Technally speaking, there is no specific head which cover this service. However, most relevat and suitable head for charging service tax on this category is Business Auxiliary Service. The service tax is payable on the value of commission received by them.