https://www.taxtmi.com/caselaws?id=31922 The Tribunal remanded the matter back to the Commissioner (Appeals) for further consideration, emphasizing a reevaluation of the payment of service tax on cancelled tickets. Following compliance, the Commissioner (Appeals) set aside the demand, leading the Revenue to appeal. Despite invoking the doctrine of unjust enrichment, it was established that the Respondent had refunded amounts to customers, not passing on the tax burden. Consequently, the Commissioner (Appeals) decision was upheld, and the Revenue's appeal was rejected. The Tribunal's analysis confirmed the lack of passing on the tax burden, resulting in the rejection of the Revenue's appeal. en-us Wed, 13 Aug 2008 00:00:00 +0530 Wed, 11 Feb 2009 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31922 The Tribunal remanded the matter back to the Commissioner (Appeals) for further consideration, emphasizing a reevaluation of the payment of service tax on cancelled tickets. Following compliance, the Commissioner (Appeals) set aside the demand, leading the Revenue to appeal. Despite invoking the doctrine of unjust enrichment, it was established that the Respondent had refunded amounts to customers, not passing on the tax burden. Consequently, the Commissioner (Appeals) decision was upheld, and the Revenue's appeal was rejected. The Tribunal's analysis confirmed the lack of passing on the tax burden, resulting in the rejection of the Revenue's appeal. Case-Laws Service Tax Wed, 13 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31922