TMI Blog2008 (8) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... arged from any customer – contention of revenue that the case was of unjust enrichment is misconceived - no question arises for separate claim of refund of service tax – action of assessee of taking suo motu refund is valid - 73 of 2008 - - - Dated:- 11-8-2008 - Hemant Gupta and Rajesh Bindal, JJ. Shri Sanjeev Kaushik, Advocate for the appellant. None for the respondent. [Order per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee was carrying on the business of air travel agent. The service provided by such agent was made amenable to levy of service tax vide notification dated 26.7.1997 w.e.f. 1.7.1997 and an option was given to the agents to pay service tax at the rate of 0.25% of the basic fare (upto 13.5.2003) and at the rate of 0.40% of the basic fare from 14.5.2003 in the case of domestic tickets and in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 of the Central Board of Excise and Customs (for short, 'the Board') and also an order passed in the case of the assessee in Jaipur jurisdiction whereby the claim of refund/adjustment of the service tax on the cancelled tickets was accepted by the department. It was noticed in the circular that cancellation or modification of tickets is a common phenomenon and frequent feature in air travel. Deta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. In fact, such an argument could not possibly be raised for the reason that once the ticket booked by a passenger is cancelled, there was no question of payment of even the fare, what to talk of service tax thereon. The finding recorded by the Tribunal is in conformity with the law. No substantial question of law arises in the present appeal. 6. The appeal is dismissed. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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