https://www.taxtmi.com/circulars?id=651 Service tax is imposed from 1 July 1997 on services by mandap keepers and air travel agents. A mandap keeper is liable for tax on the gross amount charged for letting immovable property for functions, including ancillary charges and catering (with a 40% abatement where catering is supplied by the same provider, making tax leviable on 60% of the total). Air travel agents are liable on commission earned from airlines or may opt to discharge liability by paying a prescribed percentage of basic fare. Both categories must register, collect and remit tax, file returns, maintain records and are subject to interest and penalties for non-compliance. en-us Tue, 01 Jul 1997 00:00:00 +0530 Thu, 12 Jan 2012 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=651 Service tax is imposed from 1 July 1997 on services by mandap keepers and air travel agents. A mandap keeper is liable for tax on the gross amount charged for letting immovable property for functions, including ancillary charges and catering (with a 40% abatement where catering is supplied by the same provider, making tax leviable on 60% of the total). Air travel agents are liable on commission earned from airlines or may opt to discharge liability by paying a prescribed percentage of basic fare. Both categories must register, collect and remit tax, file returns, maintain records and are subject to interest and penalties for non-compliance. Circulars Service Tax Tue, 01 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=651