2007 (8) TMI 34

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....ve filed this application for stay of the impugned order. In the impugned order, the Commissioner (Appeals) has upheld the order of the original authority, wherein he had sanctioned refund of an amount of Rs. 37,552/- being Service tax collected on issue of air tickets, which were cancelled, and credited to Consumer Welfare Fund. After hearing both sides on the application, the appeal itself is ta....

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....dgement signed by the passengers in token of receiving refund of the Service tax paid when they cancelled their tickets. I have also heard ld. SDR, who reiterates the reasoning followed by the Commissioner (Appeals). 3. On a careful consideration of the case records and the submissions made by both sides, I find that there is no dispute as regards the payment of Service tax for Rs. 37,552/- for....