https://www.taxtmi.com/caselaws?id=76295 The Tribunal rejected the Revenue's appeal and allowed the appellant's refund claim for excess service tax paid on the full gross amount billed without considering discounts. The Tribunal upheld the eligibility for the refund claim based on merits and rejected the unjust enrichment argument. The classification of the service provided by the appellant was determined to be limited to booking space or time, as clarified in the master circular, rejecting the Revenue's argument. The Tribunal clarified that the service tax liability arises only on the actual amount collected by the appellant, not on the full discount received, aligning with previous decisions. en-us Fri, 06 Nov 2009 00:00:00 +0530 Fri, 09 Dec 2011 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76295 The Tribunal rejected the Revenue's appeal and allowed the appellant's refund claim for excess service tax paid on the full gross amount billed without considering discounts. The Tribunal upheld the eligibility for the refund claim based on merits and rejected the unjust enrichment argument. The classification of the service provided by the appellant was determined to be limited to booking space or time, as clarified in the master circular, rejecting the Revenue's argument. The Tribunal clarified that the service tax liability arises only on the actual amount collected by the appellant, not on the full discount received, aligning with previous decisions. Case-Laws Service Tax Fri, 06 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76295