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    <title>Air Travel Agent (Sub Agent--Not IATA)</title>
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    <description>Questions concern the Service Tax treatment of an air travel sub agent not registered with IATA: whether liability commenced from a specified past date or earlier, the applicable rate of service tax, and whether Cenvat Credit can be claimed on purchases from the IATA agent when the sub agent does not receive amounts from that agent. The sole reply requests further clarification and supplies no substantive guidance on these issues.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=106005</link>
      <description>Questions concern the Service Tax treatment of an air travel sub agent not registered with IATA: whether liability commenced from a specified past date or earlier, the applicable rate of service tax, and whether Cenvat Credit can be claimed on purchases from the IATA agent when the sub agent does not receive amounts from that agent. The sole reply requests further clarification and supplies no substantive guidance on these issues.</description>
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