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Service tax refund on cancelled air tickets: airlines must refund collected tax and ensure statutory forms are supplied. Airlines that collect service tax on advance sale of higher-class international tickets must refund the tax upon ticket cancellation because the taxable service was not provided; Commissioners must ensure physical availability of TR-6, ST-3 and other statutory forms at Commissionerate, Division and Range offices and publicize their availability, with action reported to the issuing authority.
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Provisions expressly mentioned in the judgment/order text.
Service tax refund on cancelled air tickets: airlines must refund collected tax and ensure statutory forms are supplied.
Airlines that collect service tax on advance sale of higher-class international tickets must refund the tax upon ticket cancellation because the taxable service was not provided; Commissioners must ensure physical availability of TR-6, ST-3 and other statutory forms at Commissionerate, Division and Range offices and publicize their availability, with action reported to the issuing authority.
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