Air travel agent

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....ir travel agent<br> Query (Issue) Started By: - SANDESH SHINDE Dated:- 28-1-2015 Last Reply Date:- 29-1-2015 Service Tax<br>Got 1 Reply<br>Service Tax<br>Dear Sir, Please mention the options available to charge Service tax and in what circumstances in case of Air travel agent and also Rail travel agent , pls give us any references regarding this .thanks and regards Reply By Rajagopalan Ranganathan....

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....: The Reply: Sir, Air Travel Agent Service: - Service Tax is payable on 40% of the amount charged. Cenvat credit of input services is allowable but no cenvat credit of inputs and capital goods is available vide Sl. No. 5 of Notification No. 26/2012-ST dated 20.6.2012. However, transport of passenger with or without belongings, by air, embarking or terminating in an airport located in the State ....

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....of Arunachal Pradesh, Assam, Maipur, Meghalaya, Mizoram, Nagalan, Sikkim or Tripura or at Baghdogra located in West Bengal are exempt vide Sl. No. 23 (a) of Notification No. 25/2012-ST dated 20.6.2012 effective from 1.7.2012. Rail Travel Agent Service: - Service tax is payable on transport of passengers by rail only in case of first class or an air conditioned coach with effect from 1.10.2012. Se....

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....rvice tax is payable on 30% of the value in case of transport of rail rail passengers, with or without accompanied belongings. There is no restriction on availment of Cenvat credit vide sl. No. 3 of Notification No. 26/2012-ST dated 20.6.2012 with effect from 1.7.2012.<br> Discussion Forum - Knowledge Sharing ....