9911796707
TMI Blog2008 (8) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... dal 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 Rules, 1994 which requires the assessee to f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Revenue that the assessee had taken suo motu refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 contention of learned counsel for the Revenue that the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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