Are sub-agents of air travel agents liable to pay service tax ?

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The air travel agents are liable to service tax and file service tax return  , but not the sub-agents, who are not getting commission directly from airline are not required to pay service tax and need not get registration from service tax authority (Letter C. NO. CE/20/ST/Air travel/97 dated 27-8-1997 of the commissioner of Central…

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Tags: liability Service service tax exemption tax travel

The author has spent twenty years with Income Tax department and desire to service common citizen of India which include professionals like tax practioners ,CA,ICMA, CS and tax lawyers by advising them on the direct tax matters for a very affordable fee.

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