Service tax on Travel agents and tour operator
1.
Air
ticket booking by air travel agents
1.1.
Air
Travel agent (ATA) issues ticket from own stock /login
Two options to
pay service tax (follow any one)
Option 1: Pay service tax @ 12.36% on
commission + PLB + Transaction fees
·
If transaction fees charges then service tax
@12.36% shall be payable on commission + PLB + Transaction fees
·
If only transaction fees is charges and no
commission or PLB is received then service tax @12.36% shall be payable on
transaction fees
·
If there is no transaction fees is charged then
service tax @12.36% shall be payable only on commission and PLB
Option 2: Pay service tax on basic fare
@0.618% - in case of domestic tickets or @1.236% - in case of international
tickets
Irrespective of
transaction fees charged, commission received, service tax shall be paid on
basic fare - @0.618% in case of domestic tickets or @1.236% in case of
international tickets
Basic fare means
that part of the air fare on which commission is normally paid to the air
travel agent by the airline.
1.2.
ATA
buys ticket from another agent
·
Service tax would be applicable as stated in
para 1.1 above.
·
If no commission is received by agent then also
service tax would be payable as above.
·
The agent to whom the service tax is charged can
get the cenvat credit of service tax paid by him against service tax liability
on commission received.
1.3.
Service
tax on cancellation / modification charges
On
cancellation and modification charges, service tax shall be leviable as per
option opted at time of booking of tickets:
·
If ATA is paying service tax on basic fare
option then service tax on cancellation / modification will also have to be
discharged on basic fare. In such case of cancellation / modification, basic
fare would be nil so there would not be any service tax
·
If ATA is paying service tax on commission then
service tax on cancellation / modification will have to pay service tax @12.36%
on modification / cancellation charges charged to customer.
1.4.
VISA
and Passport assistance fees
ATA
gets visas directly through emabassy or visa facilitation centers (VCF) authorized
by embassies or visa handling agents which levy their service fees and service
tax on their service fees and in turn the agents charges visa fees, service
charge for visa and passport:
In
such case agent would be liable to pay service tax @12.36% on total visa
charges and similar charges received from customer excluding actual statutory
fees towards visa separately stated in invoice. Agent can claim set off of the
service tax paid to VCFs.
1.5.
Domestic
and international mediclaim policies and travel insurance by travel agents
Travel
agent issues mediclaim policies and travel insurance for clients through various
providers and gets commission:
·
If travel agent is registered insurance agent
with IRDA as per Insurance act,1938 and if the commission is received by the
said travel agent from Indian insurance company then said insurance company is
liable to pay service tax on commission paid to insurance agent under reverse
charge mechanism
·
If travel agent is not registered insurance
agent with IRDA then any amount received for travel insurance will be liable
for service tax @12.36%
1.6.
International
roaming SIM cards and talk time by travel agents
Travel
agents sells the SIM cards and talk time i.e. recharge coupon vouchers and may
get commission on the same or may add markup and sell:
·
Distributors or selling agent of SIM card or
recharge coupon vouchers are exempt from payment of service tax on the amount
earned/commission received for the services of selling rendered by them
·
However, if any extra charges or additional mark
is added on MRP of SIM card or coupon vouchers then service tax would be
applicable on such extra charges or mark up @12.36%
1.7.
Cruise
booking by travel agents
1.7.1 Travel
agents sell cruises and gets commission on same from master agents /
ship-liner:
Such
commission would be liable to service tax @12.36%
1.7.2 Travel agents
sell the cruise for same price to the client or may add mark up to the price and
sell the same. In both scenario service tax liability would be as follow:
·
Sell
cruise at same price to clients: Say, agent has sold the booking to client
for Rs. 10,000 at the same price on which booking was done by travel agent then
there will not be any service tax liability, subject to invoice for the said
booking by the ship-liner is in the name of client and has been attached with
the invoice
·
Sells
cruise at markup: If travel agent sells for Rs. 11,000 to the client which
was originally booked by the travel agent for Rs. 10,000/ then in such a case
the travel agent will have to charge service tax on Rs. 1,000 @12.36% if the
invoice from the ship-liner is in the name on the client and the copy of the
same is attached with invoice. However, if invoice from ship-liner is not in
the name of client then service tax on the full value of Rs 11,000 will have to
be charged by the travel @ 4.944%, if the abatement is taken.
1.8.
Domestic
/ International Hotel booking
1.8.1 Commission
received by travel agent from hotel
If travel
agent books hotel for client and hotel pays commission to agent then on such
commission agent would be liable to pay commission @12.36%
1.8.2 Service
charges received by travel agent from customer
If
travel agent charges service charges for booking of hotel for customer then service
tax can be paid in any of following option:
·
If abatement is not claimed as tour operator
then pay service tax @12.36% on service fees charged to customer for booking of
hotel
·
If abatement is claimed as tour operator
providing services solely for arranging or booking accommodation then pay
service tax @1.236% on total value of hotel charges including service fees
charged to customer. If abatement is claimed then they cannot take canvat
credit on input, input services and capital goods used for providing such
service.
1.9.
Service
tax on the tour operator
Tours
organized by tour operator within India or outside India for the Indian,
service tax can be paid in following manner:
1.9.1 On commission: Service tax
@12.36% shall be payable by the tour operator on commission received from
another tour operator.
1.9.2
On service fees received from
customer:
Option 1: Service tax shall be
discharged @12.36% only on service charges charged to the client towards
package tour and not claim abatement.
Option 2: claim abatement on
total tour package as follow:
As per notification 26/2012-ST
dated 20-6-2012, service tax on tour operator is as follows:
Description
of taxable service
|
Tax to
be levied on Percentage of taxable
value
|
Conditions
|
Services
by a tour operator in relation to-
(i)
a package tour
|
25% of amount charged
|
(i) CENVAT credit on inputs, capital goods
and input services, used for providing the taxable service, has not been
taken under the provisions of the CENVAT Credit Rules, 2004.
(ii) The bill issued for this purpose
indicates that it is inclusive of charges for such a tour.
|
(ii)
a tour, if the tour operator is providing services solely of arranging
or booking accommodation for any person in relation to a tour
|
10% of amount charged
|
(i) CENVAT credit on inputs, capital goods
and input services, used for providing the taxable service, has not been
taken under the provisions of the CENVAT Credit Rules, 2004.
(ii) The invoice, bill or challan issued
indicates that it is towards the charges for such accommodation.
(iii) This exemption shall not apply in
such cases where the invoice, bill or challan issued by the tour operator, in
relation to a tour, only includes the service charges for arranging or
booking accommodation for any person and does not include the cost of such
accommodation.
|
(iii) any services other than specified at
(i) and (ii) above.
|
40% of amount charged
|
(i) CENVAT credit on inputs, capital goods
and input services, used for providing the taxable service, has not been
taken under the provisions of the CENVAT Credit Rules, 2004.
(ii)The bill issued indicates that the
amount charged in the bill is the gross amount charged for such a tour.
|
“Tour
operator” means any person engaged
in the business of planning, scheduling, organizing, arranging tours (which may
include arrangements for accommodation, sightseeing or other similar services)
by any mode of transport, and includes any person engaged in the business of
operating tours.
“Package
tour” means a tour wherein
transportation, accommodation for stay, food, tourist guide, entry to monuments
and other similar services in relation to tour are provided by the tour
operator as part of the package tour to the person undertaking the tour.
For any query / clarification on service tax - send at handbookonservicetax@gmail.com
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ReplyDeleteSir there is ammendment in abatement provisions relating to few services like tour operator... For example if tour operator books accommodation and takes abatement of 90% then after amendments, he cannot take cenvat credit on inputs capital goods and input services OTHER THAN THE INPUT SERVICES OF A TOUR OPERATOR...
Please check and guide now can we claim input as well as abatement after amendments?
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