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2018 (4) TMI 71 - AT - Service TaxLiability of service tax - Retention of amount - refund administration fee when the tickets were cancelled by the passengers - Held that: - no service of international travel is being provided on such cancelled tickets. The amount retained by the appellant is more in the form of penalty for cancellation though called administration fee - there are no reason to tax such amount without identifying the nature of service provided for such consideration - appeal allowed - decided in favor of appellant.
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