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GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
CESTAT ruled in favor of appellant cooperative society, confirming their eligibility for 75% service tax abatement under N/N. 30/2012-ST. The tribunal held that as a registered cooperative society, appellant qualified for tax reduction and had properly discharged 25% tax liability. Following SC precedent in Intercontinental Consultants case, amounts received as pure agent reimbursements (salaries, PF, ESI) were deemed non-taxable. Extended limitation period was incorrectly invoked as there was no tax evasion, given appellant's legitimate exemption claim. The tribunal set aside the original order denying exemption and service tax demands on reimbursements, fully allowing the appeal.
CESTAT ruled in favor of appellant cooperative society, confirming their eligibility for 75% service tax abatement under N/N. 30/2012-ST. The tribunal held that as a registered cooperative society, appellant qualified for tax reduction and had properly discharged 25% tax liability. Following SC precedent in Intercontinental Consultants case, amounts received as pure agent reimbursements (salaries, PF, ESI) were deemed non-taxable. Extended limitation period was incorrectly invoked as there was no tax evasion, given appellant's legitimate exemption claim. The tribunal set aside the original order denying exemption and service tax demands on reimbursements, fully allowing the appeal.
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TaxTMI 
TaxTMI 
of 4915 
