RAIL TRAVEL AGENT’S SERVICES

Date of Introduction: 16th August, 2002 (Notification No.8/2002ST dated 01.08.2002)

Definition:

Rail Travel Agent means any person engaged in providing any services connected with bookings of passage for travel by rail.
(Section 65(72) of Chapter V of Finance Act, 1994) Taxable Service: Any service provided to a person by a Rail Travel Agent in relation to the booking of passage for travel by rail.
(Section 65(90)(zz) of Finance Act, 1994)

Scope of the Service:

Any person whether registered with the Railways or not, engaged in providing any service connected with booking of passage for travel by rail is liable to service tax.
(Board’s F.No.B11/1/2002-TRU dated 01.08.2002)

Value of Taxable Service:

The gross amount charged by the service provider for such services rendered by him.
(Section 67 of Finance Act, 1994)

Who is responsible to pay Service Tax: The service provider i.e. Rail Travel Agent is responsible for payment of Service Tax.
 

Exemption & Exclusion: NIL
 

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