Dear Sir,
For Travel agency doing b2b business, it is found that there is a double or triple taxation on same service in the following way-
Suppose Mr.A book a travel package in M/S XYZ agency,travel agent, in consideration of Y amount,incl. service Tax. M/S XYZ agency, transfer the package to any other travel agent, say M/S ABC LTD for ground handling of Mr.A in consideration of Z amount incl Service Tax.
Now my question is can M/S ABC Ltd Charge Service Tax on it's bill to M/S XYZ agency?? if they charge, the end user"Mr.A" has to pay double Tax, one to M/S XYZ and another to M/S ABC Ltd. Whether there is any provision to escape from Service Tax on 2nd part for Mr.A.??
Regards
Anupam