TMI Blog2018 (4) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Appeal No. S T/50909/2014-[DB] - FINAL ORDER No. 58372/2017 - Dated:- 13-12-2017 - Mr. S.K. Mohanty, Member (Judicial) And And Mr. B. Ravichandran, Member (Te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #8377; 300/ - as refund administration fee by the appellant when the tickets were cancelled by the passengers, the Original Authority hel d that the appellant s are liable to pay S ervice T ax. The present appeal is on this issue. 3 - [DB] 2. The Ld. Counsel submitted that the said ₹ 300/ - per ticket which are cancelled is not towards provision of any service . I t i s simply adminis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der which the said amount is to be taxed we note that the tax liability cannot be sustained ag ainst the appellant. In fact no service of international travel is being provided on such cancelled tickets. The amount retained by the appellant is more in the for m of penalty for cancellation though called administration fee ‟ . We find no reason to tax such amount without identifying the natu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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