https://www.taxtmi.com/caselaws?id=248452 The tribunal ruled in favor of the appellant on all three points of dispute, allowing the appeal and setting aside the impugned order. The appellant was permitted to adjust service tax on cancelled air tickets, as no commission was received, and no unjust enrichment occurred. Charges for arranging visas were deemed not taxable under Business Auxiliary Service. Service tax on cancellation charges retained by the air travel agent was also held to be not payable, given the absence of commission from airlines and exemption notification provisions. en-us Thu, 27 Mar 2014 00:00:00 +0530 Fri, 03 Jul 2015 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248452 The tribunal ruled in favor of the appellant on all three points of dispute, allowing the appeal and setting aside the impugned order. The appellant was permitted to adjust service tax on cancelled air tickets, as no commission was received, and no unjust enrichment occurred. Charges for arranging visas were deemed not taxable under Business Auxiliary Service. Service tax on cancellation charges retained by the air travel agent was also held to be not payable, given the absence of commission from airlines and exemption notification provisions. Case-Laws Service Tax Thu, 27 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248452