Sunday, April 6, 2014

service tax on travel and tour industry



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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  9. Hi
    Sir 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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  15. Hi, Nicely written article. Thanks

    We do online sale of Hotels on mark-up basis (ST is already charged to us by our online supplier) and Cars on commission basis (x% of booking amount).

    Can you please help with few illustrations on the treatment and calculation of service tax !

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  27. Thanks for Information.

    I have query on cancellation of package tour.

    If guest cancel tour, does cancellation charges liable to tax? if yes, at what rate?

    If guest has paid advance amt on which we have paid service tax, shall i pay additional service tax on cancellation amount else i can adjust service tax paid earlier?

    Regards

    Yogesh Panchal

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