Service tax on mandap and air travel agent services: collection, valuation, registration and compliance rules apply. Service tax applies to mandap keepers and air travel agents; mandap keepers must collect tax on all charges for letting and related facilities, with a prescribed abatement where catering is supplied, and tax arises when service is rendered and billed. Air travel agents must account tax on commission earned or may opt to discharge liability by paying a specified percentage of basic fare. Registered persons must comply with registration, deposit, quarterly returns, record-keeping, interest on delayed payment and penalties for non-compliance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax on mandap and air travel agent services: collection, valuation, registration and compliance rules apply.
Service tax applies to mandap keepers and air travel agents; mandap keepers must collect tax on all charges for letting and related facilities, with a prescribed abatement where catering is supplied, and tax arises when service is rendered and billed. Air travel agents must account tax on commission earned or may opt to discharge liability by paying a specified percentage of basic fare. Registered persons must comply with registration, deposit, quarterly returns, record-keeping, interest on delayed payment and penalties for non-compliance.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
