TaxTMI 
TaxTMI 
Hi Sir
Can we claim the credit of JN taxes applied on Air travel and the service tax charged by Travel Agent.
If yes can u please suggest the case laws for the same and a brief description on JN taxes with its full form
Our services are IT-Software
JN taxes on air travel service
10 Jan 2018 
2 Replies 
7374 Views Asked by
JN charges on air travel: pre GST ticket levies existed; GST disallows JN charges and creditability of pre GST levies is questioned.
JN charges were levied with service tax on taxable air transportation journeys in the pre GST regime and collected on tickets where applicable; under GST travel agents should not levy JN charges. Travel agent commission is treated as the agent's income and not connected to the passenger. The query asks whether both the carrier collected JN/service tax and agent charged service tax were eligible for input tax credit or refund for business travel where invoices were in the company's name. (AI Summary)
JN charges were levied with service tax on taxable air transportation journeys in the pre GST regime and collected on tickets where applicable; under GST travel agents should not levy JN charges. Travel agent commission is treated as the agent's income and not connected to the passenger. The query asks whether both the carrier collected JN/service tax and agent charged service tax were eligible for input tax credit or refund for business travel where invoices were in the company's name. (AI Summary)