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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Service Tax Imposed on Mandap Keepers and Air Travel Agents from July 1, 1997, per Finance Act 1997.</h1> The circular discusses the imposition of service tax on services provided by Mandap keepers and Air Travel Agents, effective from July 1, 1997, as per the Finance Act, 1997. Mandap keepers are responsible for collecting service tax on the total amount charged, including rental, electricity, and catering services. Air Travel Agents must collect service tax based on commissions from airlines, with an alternative option to pay a percentage of the basic fare. The registration, payment, and penalties related to service tax compliance, emphasizing timely submission of returns and payment to avoid penalties.
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