https://www.taxtmi.com/notifications?id=221 Amendment designates air travel agents who book passage and mandap keepers who raise bills as responsible for collecting service tax. It permits an air travel agent to elect a simplified fare based method to discharge service tax by paying a prescribed fraction of the basic fare of passage instead of the general percentage of the taxable service value; the election must apply uniformly to all the agent's bookings and cannot be changed during a financial year. "Basic fare" is defined as the part of the air fare on which commission is normally paid to the agent. en-us Thu, 26 Jun 1997 00:00:00 +0530 Thu, 12 Jan 2012 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=221 Amendment designates air travel agents who book passage and mandap keepers who raise bills as responsible for collecting service tax. It permits an air travel agent to elect a simplified fare based method to discharge service tax by paying a prescribed fraction of the basic fare of passage instead of the general percentage of the taxable service value; the election must apply uniformly to all the agent's bookings and cannot be changed during a financial year. "Basic fare" is defined as the part of the air fare on which commission is normally paid to the agent. Notifications Service Tax Thu, 26 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/notifications?id=221