https://www.taxtmi.com/article/detailed?id=1517 Service tax applies to any service provided by a travel agent in relation to booking of passage for travel, where ''travel agent'' means any person engaged in booking passage by modes other than air and rail and excludes air and rail travel agents. The taxable event is the gross consideration charged for such booking services to any person (replacement of ''customer'' by ''any person''). Business auxiliary services are distinct and do not cover travel agent ticketing; travel agents located in India are liable to pay service tax, while a limited exemption exists for offshore booking of hotel accommodation for customers located outside India. en-us Fri, 25 Nov 2011 12:39:23 +0530 Fri, 25 Nov 2011 12:39:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1517 Service tax applies to any service provided by a travel agent in relation to booking of passage for travel, where ''travel agent'' means any person engaged in booking passage by modes other than air and rail and excludes air and rail travel agents. The taxable event is the gross consideration charged for such booking services to any person (replacement of ''customer'' by ''any person''). Business auxiliary services are distinct and do not cover travel agent ticketing; travel agents located in India are liable to pay service tax, while a limited exemption exists for offshore booking of hotel accommodation for customers located outside India. Articles Service Tax Fri, 25 Nov 2011 12:39:23 +0530 https://www.taxtmi.com/article/detailed?id=1517