Travel Agent Service

[manu subramani]

Sir / Madam

 

The travel agent is require to charge the service tax at the rate specified @ 0.6% for domestic and 1.2% for international.  Please confirm whether they can avail the CENVAT input paying and utilise the same while paying the service tax.

 

Thanks

[DR.MARIAPPAN GOVINDARAJAN]

In my opinion credit cannot be availed. However I expect the views of the experts for the same.

AI Summary

CENVAT credit questioned for travel agent service tax; forum reply says credit cannot be availed, experts sought. Travel agents collect service tax at specified rates for domestic and international services and have queried whether CENVAT credit on inputs and input services may be availed and utilized against the service tax payable; a forum reply expressed the opinion that such credit cannot be availed and sought expert views.