https://www.taxtmi.com/caselaws?id=2416 An air travel agent could adjust service tax already paid on cancelled tickets against tax payable for later periods where the governing circular recognised that cancellations and modifications are routine and allowed commission to be adjusted in the fortnightly return, with tax payable only on net commission received. A demand disallowing those adjustments was unsustainable because the tax already paid after adjustment reflected the amount correctly due. The assessee was therefore entitled to consequential relief. en-us Mon, 20 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 08:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2416 An air travel agent could adjust service tax already paid on cancelled tickets against tax payable for later periods where the governing circular recognised that cancellations and modifications are routine and allowed commission to be adjusted in the fortnightly return, with tax payable only on net commission received. A demand disallowing those adjustments was unsustainable because the tax already paid after adjustment reflected the amount correctly due. The assessee was therefore entitled to consequential relief. Case-Laws Service Tax Mon, 20 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2416