Airlines Required to Refund Service Tax on Canceled Tickets; Improve Access to Tax Forms TR-6 and ST-3.

Airlines must refund service tax to passengers when air tickets are canceled, as service tax should not be collected without providing the service. Additionally, there is a need to improve the availability of statutory forms, such as TR-6 and ST-3, for paying service tax. These forms should be accessible not only online but also in physical form at Commissionerate, Division, and Range offices. Commissioners are advised to ensure adequate distribution of these forms to assessees and report back on actions taken to address these issues.