https://www.taxtmi.com/forum/issue?id=110768 A travel agent is liable to service tax on amounts received for agency services, excluding the actual railway fare, and should be registered as a rail travel agent; commission received as a sub agent for air bookings constitutes the taxable income for registration/payment analysis, though agents with receipts below the statutory exemption threshold are not required to register. Practical compliance issues arise when no books or invoices are maintained, and abatement scheme details were requested but not provided. en-us Tue, 09 Aug 2016 11:46:55 +0530 Thu, 23 Jan 2025 15:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110768 A travel agent is liable to service tax on amounts received for agency services, excluding the actual railway fare, and should be registered as a rail travel agent; commission received as a sub agent for air bookings constitutes the taxable income for registration/payment analysis, though agents with receipts below the statutory exemption threshold are not required to register. Practical compliance issues arise when no books or invoices are maintained, and abatement scheme details were requested but not provided. Discussion-Forum Service Tax Tue, 09 Aug 2016 11:46:55 +0530 https://www.taxtmi.com/forum/issue?id=110768