https://www.taxtmi.com/circulars?id=694 Service tax applies to mandap keepers and air travel agents; mandap keepers must collect tax on all charges for letting and related facilities, with a prescribed abatement where catering is supplied, and tax arises when service is rendered and billed. Air travel agents must account tax on commission earned or may opt to discharge liability by paying a specified percentage of basic fare. Registered persons must comply with registration, deposit, quarterly returns, record-keeping, interest on delayed payment and penalties for non-compliance. en-us Thu, 26 Jun 1997 00:00:00 +0530 Thu, 12 Jan 2012 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=694 Service tax applies to mandap keepers and air travel agents; mandap keepers must collect tax on all charges for letting and related facilities, with a prescribed abatement where catering is supplied, and tax arises when service is rendered and billed. Air travel agents must account tax on commission earned or may opt to discharge liability by paying a specified percentage of basic fare. Registered persons must comply with registration, deposit, quarterly returns, record-keeping, interest on delayed payment and penalties for non-compliance. Circulars Service Tax Thu, 26 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=694