Air Travel Agent (Sub Agent--Not IATA)

[GHANSHYAM PONKIYA]

Dear Sir,

We are business in Air Travel, We having a following Quries...

1. Pls. let us Know that from when we are liable to Pay Service Tax, Its from 01.07.2012 or Prior this Date.

2. What is % of Service Tax Lavy on us.

3. Shall we avail Cenvat Credit of our Purchase??? (Our Purchase from IATA Agent, we are not receiving any amount from them)

GHANSHYAM...

 

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above said issue? If not please inform.

AI Summary

Service tax liability for non IATA air travel sub agents questioned; issues include effective date, rate and Cenvat credit eligibility. Questions concern the Service Tax treatment of an air travel sub agent not registered with IATA: whether liability commenced from a specified past date or earlier, the applicable rate of service tax, and whether Cenvat Credit can be claimed on purchases from the IATA agent when the sub agent does not receive amounts from that agent. The sole reply requests further clarification and supplies no substantive guidance on these issues.