https://www.taxtmi.com/caselaws?id=2416 The Tribunal allowed the appellant's appeal, finding the disallowance of adjustments made for cancelled tickets to be contrary to the circular dated 26-6-1997. The Tribunal held that the tax payments made by the appellant were correct, setting aside the tax demand and rejecting the Revenue's appeal for penalty enhancement. The judgment emphasized the importance of following established regulations and circulars in determining tax liabilities for service providers like Air Travel Agents. 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 The Tribunal allowed the appellant's appeal, finding the disallowance of adjustments made for cancelled tickets to be contrary to the circular dated 26-6-1997. The Tribunal held that the tax payments made by the appellant were correct, setting aside the tax demand and rejecting the Revenue's appeal for penalty enhancement. The judgment emphasized the importance of following established regulations and circulars in determining tax liabilities for service providers like Air Travel Agents. Case-Laws Service Tax Mon, 20 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2416