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11/25/11 5.2.
4 Taxability Of Passport And Visa Assistance Service

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11/25/11 5.2.4 Taxability Of Passport And Visa Assistance Service

HANDBOOKONSERVICETAISSUESRELATINGTO
AIRTRAVELAGENT/TOUROPERATORS/
OTHERTRAVELRELATEDSERVICES
Opinionprovidedb Compiledb
AppointedConsultantsto ServiceTaCouncil
TravelAgentsAssociationIndia TravelAgentsAssociationIndia
A.K.Batra&Associates
CharteredAccountants
Thecontentsofthisbookarebasedoninformationgenerallavailabletothepublicfromsourcesbelieved
tobereliable.TAAIhastakenduecareandcautionincompilationofdataasthishasbeenobtainedfrom
reliablesourcesincludingwhichitconsidersreliableandfirsthand.However,TAAIdoesnotguarantee
the accurac, adequac or completeness of an information and it is not responsible for an errors or
omissionsorfortheresultsobtainedfromtheuseofsuchinformationandespeciallstatesthatithasno
financial liabilit whatsoever to the members/users of this book. The information herein can change
withoutnotice.
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CONTENTS
1.BRIEFFOROPINION 3
2.INDE 3
3.FREQUENTLASKEDQUESTIONS
3.1 AIRTRAVELAGENT 4-6
3.2 TOUROPERATOR
3.2.1O-BONDO 7
3.2.2BOOKINGOFHOELOOM 7-8
3.2.3CAONEN/HIE 9
3.2.4PAPOANDIAAIANCEEICE 10
3.3 OTHERRELATINGISSUES 11
4.APPLICABLERATESATAGLANCE 12-13
5.DETAILEDDISCUSSION
5.1 APPLICABILITYOFSERVICETAXONAIRTRAVELAGENT 14
5.1.1AABILIOFAIAELAGEN 15
5.1.2PEONEPONIBLEFOPAMENOFEICEA 15
5.1.3ALEOFAABLEEICE 15-16
5.1.4OPIONAAILABLEOAIAELAGEN 16-17
5.1.5AABILIOFB-AGEN 17-19
5.1.6LOOKINGAHEENDOFHEIND 19
5.1.6(A)BOOKINGHOGHIAA/GA/CONOLIDAO 19
5.1.6(B)ONLINEBOOKINGOFICKE 20
5.1.7AABILIOFAMONOADCANCELLAIONCHAGE 20
5.1.8LEECOMMIIONECEIED 21
5.1.9AAILABILIOFHECENACEDI 21-23
5.2 SERVICETAXONOUTBOUNDTOUR,HOTELSROOMS,
CARONRENT/HIRE,PASSPORTANDVISAASSISTANCE. 24
5.2.1AABILIOFHEO-BONDO 25-26
5.2.2AABILIOFBOOKINGOFHOELOOM 31
5.2.3AABILIOFPOIDINGCAONEN/HIE 32-33
5.2.4AABILIOFPAPOANDIAAIANCE 34
5.3 OTHERRELATEDISSUES
5.3.1APPLICABILIOFEICEAONPLB 35-36
5.3.2APPLICABILIOFEICEAONINCENIEFOMGD 36-37
5.3.3EICEAONEGIAIONFEEOFAAI 37
5.3.4CENACEDIOFEICEAONANNALMEMBEHIPFEE 38
5.3.5EICEAONAMONECEIEDFOMCLIEN 38
5.3.6EICEAONOEEAEICE 39-41
5.3.7EGIAIONNDEBNEAILIAEICE 42
6.STATUTORPROVISION
6.1 AIRTRAVELAGENTSSERVICES 43
6.2 TOUROPERATORSERVICES 43
6.3 BUSINESSAUXILIARYSERVICES 44-45
7.NOTIFICATIONS 46-47
8.NOTES
DETAILEDOPINIONONTHEISSUERELATINGTO

AIRTRAVELAGENT&TOUROPERATOR
Date: 29-07-2010
Querist: TravelAgentsAssociationofIndia
Compliedby: M/sA.K.Batra&Associates
1. BRIEFFOROPINION
ThequeristTravel AssociationtoregulatetheTravelindustryinIndia,with
theprimarypurposetoprotecttheinterestsofthoseengagedintheindustry,
topromoteitsorderlygrowthanddevelopmentandtosafeguardtherightsof
thetravelingpublic.Withamembershipdatabaseofover2400Active;Allied
and Associate members comprising of IATA accredited Travel Agencies;
Airlines & General Sales Agencies; Hotels and Tour operators; TAAI is the
largestTravelAssociationofIndia.
ThemembersofTAAIarebasicallyIATAaccreditedTravelAgencies;Airlines
& General Sales Agencies; Hotels and Tour operators. Services rendered by
these members are likely to fall under the category of Air Travel Agents
Services, Tour Operator Services, or Agents Association of India
(hereinafter referred as TAAI for the sake of brevity) was formed towards
theendoftheyear1951tocreatean
BusinessAuxiliaryServices.
2. INDE
PARTICULARS PAGENO
FrequentlAskedQuestion 4o13
ApplicableRateofServiceTa 12o13
DetailedDiscussion 14o42
StatutorProvisions 43o45
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3.FREQUENTLASKEDQUESTIONS
3.1AirTravelAgent
1. WhatisthetaableserviceunderAirTravelAgentservice?
EveryAirTravelAgentwhobookstheairticketfortravelbyairforany
person is liable to pay service tax under the category of Air Travel
Agentsserviceontheamountreceivedbyhimonbookingofdomestic&
internationaltickets.
2. Who is responsible for pament of Service Ta under Air Travel
AgentService?
EveryAirTravelAgentwhobookstheairticketfortravelbyairforany
personisliabletopayservicetaxunderthecategoryofAirTravelAgent.
3. Whatshallconstitutetaableamount?
The gross amount received by the Air Travel Agent from any person in
respect of booking of air ticket shall be the taxable amount, however,
taxable amount does not include, the airfare collected by air travel
agent.
4. WhetherAirFareisincludableinthetaableamount?
No, amount of airfare is exclusively excluded from the taxable value of
airtravelagents.
5. Whatistherateapplicable?
ThereareoptionsavailabletoAirtravelAgentfordischargingitsservice
taxliabilityinrespectofAirTravelAgentServices.
Option A: To pay Service Ta at prevailing rates (which is presently
10.3%)ontheamountofcommissionreceivedbyAirTravelAgentfrom
Airlines.
OptionB: TopayServiceTaxattherateof0.618%ofthebasicfarein
case of domestic bookings and 1.236% of the basic fare in case of
internationalbookings.
Noe: Eosc ]ore meons tIot port o] or ]ore on uIcI commsson s
normoII pod to or tro0eI ogent I tIe or Ine. !oue0er, ] orIne s
pongcommssonnotonIonIosc]oreIutoIsoonYtIentIe0oIueo]
Y s to Ie ncIuded n tIe gross omount ]or tIe purpose o] coIcuIotng
ser0cetoXIoIIt.
AA+ rated infra bonds L&T Sae Ta and Ean Inee. Vii o ebie fo diclaime. .l i nfabond.com
Cleartrip For Business A Compehenie Tael Solion Deigned fo Copoae. Kno Moe! Adanage.Cl eai pFoBi ne.Com
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1. BRIEF FOR OPINION
3. FREQUENTLY ASKED QUESTIONS
3.2.1 Out Bound Tour
3.2.2 Booking of Hotel Rooms
3.2.3 Car On Rent/Hire
3.2.4 Passport And Visa Assistance Service
4. APPLICABLE RATES AT A GLANCE
5. DETAILED DISCUSSION
5.1 APPLICABILITY OF SERVICE TAX ON AIR TRAVEL AGENTS SERVICE
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11/25/11 5.2.

4 Taxability Of Passport And Visa Assistance Service

11/25/11 5.2.4 Taxability Of Passport And Visa Assistance Service

11/25/11 5.2.4 Taxability Of Passport And Visa Assistance Service

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