https://www.taxtmi.com/caselaws?id=32638 The Revenue's appeal against the Customs, Excise & Service Tax Appellate Tribunal's order regarding the interpretation of Rule 6(3) of the Service Tax Rules, 1994, in a case involving a refund of service tax on cancelled air travel tickets was dismissed. The Tribunal ruled in favor of the respondent-assessee, citing a circular by the Central Board of Excise and Customs that indicated no separate refund claim was necessary as commission adjustments by airlines to travel agents already accounted for cancelled tickets, leading to the rejection of the Revenue's arguments and claim of unjust enrichment. en-us Mon, 11 Aug 2008 00:00:00 +0530 Mon, 16 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32638 The Revenue's appeal against the Customs, Excise & Service Tax Appellate Tribunal's order regarding the interpretation of Rule 6(3) of the Service Tax Rules, 1994, in a case involving a refund of service tax on cancelled air travel tickets was dismissed. The Tribunal ruled in favor of the respondent-assessee, citing a circular by the Central Board of Excise and Customs that indicated no separate refund claim was necessary as commission adjustments by airlines to travel agents already accounted for cancelled tickets, leading to the rejection of the Revenue's arguments and claim of unjust enrichment. Case-Laws Service Tax Mon, 11 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32638