2018 (4) TMI 71

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....ri R. Murlidharan, Advocate for the appellant Present Shri Ranjan Khanna, AR for the respondent Per B.Ravichandran 1. The appellant is aggrieved by the o rder dated 31/10/2013 of Commissioner of Service Tax, New Delhi. The appellant is engaged in providing air travel service and are registered with the Department for payment of Service Tax. The impugned order examined two iss ues. T he fi....

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....s the penalty for cancellation. No service is rendered to the passenger as they have not undertaken any international travel. Even the show cause notice or the impugned order did not identify the service which they have provided. 3. W e have heard both sides and perused the appeal records. 4. It is clear that an amount of Rs. 300/ - is retained by the appellant , when the ticket is cancelled....