2008 (8) TMI 187

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....respondent. [Order per : Rajesh Bindal J.]. - The Revenue is in appeal before this Court against order dated 20.8.2007 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (for short, 'the Tribunal) in Final Order No. 401-402/07, raising following substantial question of law: "Whether the Tribunal's order is contrary to the provisions of Rule 6(3) of the Service Tax Rule....

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....omestic tickets and in the case of international tickets at the rate of 0.50% up to 13.5.2003 and at the rate of 0.80% from 14.5.2003, respectively. In the other option, an assessee can pay service tax at the rate of 5% up to 13.5.2003 and at the rate of 8% from 14.5.2003 on the commission received from the airlines. 3. The dispute in the present case arose on account of the fact noticed by the....

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....eature in air travel. Details of cancelled or modified tickets are provided by a travel agent in the fortnightly returns filed and adjustment of the commission is made subject to final approval of the airlines. The commission is ultimately paid by the airlines on the net commission received by a travel agent. Accordingly, no question arises for separate claim of refund of service tax. 5. The co....