TaxTMI 
TaxTMI 
Air travel agent
28 Jan 2015 
1 Reply 
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Service tax on travel agent services applies to allocated portions of air and rail fares, with specified exemptions and credit limits.
Air travel agent services are taxable on a prescribed portion of charges; cenvat credit for input services is allowed while credit for inputs and capital goods is disallowed, and specified air transport to or from certain northeastern locations and Bagdogra is exempt. Rail travel agent services are taxable for passenger transport limited to first class or air conditioned coaches on a prescribed portion of value, and cenvat credit availment is not restricted under the controlling notification. (AI Summary)
Air travel agent services are taxable on a prescribed portion of charges; cenvat credit for input services is allowed while credit for inputs and capital goods is disallowed, and specified air transport to or from certain northeastern locations and Bagdogra is exempt. Rail travel agent services are taxable for passenger transport limited to first class or air conditioned coaches on a prescribed portion of value, and cenvat credit availment is not restricted under the controlling notification. (AI Summary)
Dear Sir, Please mention the options available to charge Service tax and in what circumstances in case of Air travel agent and also Rail travel agent , pls give us any references regarding this .thanks and regards