SERVICE TAX

[YOGESH KUMAR]

DEAR SIR,

I AM A AIR TICKET AGENT I AM PURCHASE TICKET DIRECT AIRLINE AND SALE UNDER AGENT MY ROLL MIDEATER THE AIR LINE COMPANY DEDUCT SERVICE TAX ON COMMISSION SUPPOSE MY COMMISSON 100 RS COMPANY PAY 85 ONLY I AM PAY SERVICE TAX IN RECEIVED DEPOSITE INCENTIVE IN AIRLINE MY YEARLY INCENTIVE 1500000/- I PAY SERVICE TAX AND I WANT TO CLAIM SERVICES TAX DEDUCT COMMISSION PLEASE TELL ME.

AI Summary

Service tax double charging avoided where tax on commission already discharged; retain proof of deduction to contest re demand.
Where an airline has deducted and remitted service tax on commission payable to an air ticket agent, the agent is not required to pay service tax again on the same commission; the key requirement is documentary proof that the airline discharged the tax. Retain evidence of deduction and payment to defend against audits or re demands and consider obtaining a professional opinion when facts or amounts merit further examination.