Air travel agents availing composition scheme aren't required to pay service tax on 'fuel surcharge'

Service Tax : As per Explanation to rule 6(7), 'basic fare' does not mean 'gross fare including fuel surcharge'; it means 'that part of airfare on which commission is normally paid by airline'; hence, air travel agents availing composition scheme, have to pay service tax only on that part of airfare on which commission is paid to them