Service Tax on Air Travel Agents — Clarification

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....n various queries raised therein was given. The issue of collecting Service Tax by GSA/IATA etc. were again examined on the basis of representation made and views expressed in the meetings held with the Association etc. After ascertaining the factual position of accounting, it has been decided that the person responsible for collecting the Service Tax and getting registration will be that Air Tra....

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....e ticket, since no fare is charged or commission is paid by airlines to Air Travel Agent, therefore no service tax on such transaction is payable. Regarding taking registration by each branch of Air Travel Agent having registered office at Delhi, it is clarified that those GSA/Air Travel Agent, who are having their registered/Administrative office at Delhi and having branch offices in the State o....