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          Service Tax

          Travel Agent

          Taxable Services - As appliable on or before 30-6-2012

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          Travel agent service definition clarifies taxable booking activities and scope of providers and recipients under service tax rules. Services by a travel agent relating to booking of passage for travel are taxable under entry 65(105)(zzx) as 'Travel Agent - Other'; the provider is a travel agent as defined in 65(115a) which excludes air and rail travel agents, and the recipient scope changed from customers to any person by the specified May 2008 amendment. Paragraph 6 of the cited circular supersedes earlier technical clarifications and governs scope, classification, valuation and related service tax matters.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Travel agent service definition clarifies taxable booking activities and scope of providers and recipients under service tax rules.

                                  Services by a travel agent relating to booking of passage for travel are taxable under entry 65(105)(zzx) as "Travel Agent - Other"; the provider is a travel agent as defined in 65(115a) which excludes air and rail travel agents, and the recipient scope changed from customers to any person by the specified May 2008 amendment. Paragraph 6 of the cited circular supersedes earlier technical clarifications and governs scope, classification, valuation and related service tax matters.


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