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TMI Blog2018 (7) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... 187 - PUNJAB AND HARYANA HIGH COURT ] has set aside the demand in respect of charges received on cancellation of tickets - demand set aside. Appeal allowed in part. - Appeal Nos. ST/00517 & 00518/2010 - Final Order No. 41886-41887 / 2018 - Dated:- 26-6-2018 - Hon ble Ms. Sulekha Beevi C.S., Member (Judicial) And Hon ble Shri Madhu Mohan Damodhar, Member (Technical) Shri V. Vijay Anand, Consultant for the Appellant Shri A. Cletus, ADC (AR) for the Respondent ORDER Per Bench Both these appeals, since involving the same issues, they are taken up for common disposal. 1. The facts of the case are that proceedings were initiated against the appellants herein, proposing to demand service tax in respect of considerati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Aurobindo Pharma Ltd. Vs. Commissioner of Central Excise Customs, 2008 (10) S.T.R. 611 (Tri. Bang) c. Mahakoshal Beverages Pvt. Ltd. Vs. Commissioner of Central Excise, Belgaum, 2007 (6) S.T.R. 148 (Tri. Bang.) d. Commissioner of Central Excise, Nagpur Vs. Ballarpur Industries Ltd., 2007 (215) E.L.T. 489 (S.C.) e. Kantilal Parekh Vs. Union of India, 2003 (158) E.L.T. 678 (Bom.) (ii) In respect of cancellation charges, Ld. Consultant submits that the said cancellation should not be treated as provision of taxable services as it is towards administrative costs which are in the nature of penalty. That penalty cannot be treated as amount received for providing services. Hence, the entire demand in respect of collectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of cancellation charges, we find that this very Bench, in the case of M/s. Taanya Tours Travels Freight Forwarders Pvt. Ltd. (Final Order No. 41515-41516/2018 dt. 18.05.2018), relied upon the decision of Punjab and Haryana High Court in the case of Janata Travels (P) Ltd. 2009 (13) S.T.R. 488 (P H) as well as C.C.E. Vs. Sharma Travels 2009 (13) S.T.R. 150 (Tri. Del.) set aside the demand in respect of charges received on cancellation of tickets. We intend to follow the same ratio in this case also and hold that the demand of service tax under Tour Operator Service in respect of cancellation charges cannot be sustained and will require to be set aside, which we hereby do. 8. The appeal is, therefore, allowed partly on technical gro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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