{"id":158211,"date":"2008-08-11T00:00:00","date_gmt":"2008-08-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-ms-janta-travels-p-limited-on-11-august-2008"},"modified":"2017-02-25T20:48:48","modified_gmt":"2017-02-25T15:18:48","slug":"commissioner-of-central-excise-vs-ms-janta-travels-p-limited-on-11-august-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-ms-janta-travels-p-limited-on-11-august-2008","title":{"rendered":"Commissioner Of Central Excise &amp; &#8230; vs M\/S Janta Travels (P) Limited on 11 August, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Central Excise &amp; &#8230; vs M\/S Janta Travels (P) Limited on 11 August, 2008<\/div>\n<pre>Central Excise Appeal No.73 of 2008                [1]\n\n      IN THE HIGH COURT OF PUNJAB AND HARYANA\n                   AT CHANDIGARH\n\n                                   Central Excise Appeal No.73 of 2008\n                                   Date of decision: 11.8.2008\n\nCommissioner of Central Excise &amp; Service Tax,\nCommissionerate, Jalandhar (hqrs. At Chandigarh)\n                                                                ..Appellant.\n\n             Vs.\n\nM\/s Janta Travels (P) Limited, 10-11, Sutlej Market,\nG.T. Road, Jalandhar (Pb.)\n                                                               ..Respondent.\n\nCORAM: HON'BLE MR. JUSTICE HEMANT GUPTA\n       HON'BLE MR. JUSTICE RAJESH BINDAL\n\nPresent: Mr. Sanjeev Kaushik, Advocate for the appellant.\n                            ..\n<\/pre>\n<p>Rajesh Bindal J.\n<\/p>\n<p>             The Revenue is in appeal before this Court against order dated<br \/>\n20.8.2007 passed by the Customs, Excise &amp; Service Tax Appellate<br \/>\nTribunal, New Delhi (for short, `the Tribunal) in Final Order No. 401-<br \/>\n402\/07, raising following substantial question of law:\n<\/p>\n<blockquote><p>             &#8220;Whether the Tribunal&#8217;s order is contrary to the provisions of<br \/>\n             Rule 6(3) of the Service Tax Rules, 1994 which requires the<br \/>\n             assessee to fulfill the following conditions for adjustment of the<br \/>\n             excess service tax so paid:\n<\/p><\/blockquote>\n<blockquote><p>                    (i)Service Tax paid      has    been credited to the Central<br \/>\n                       Government.\n<\/p><\/blockquote>\n<blockquote><p>                   (ii)Services are not provided to the client by the assessee;<br \/>\n                      and\n<\/p><\/blockquote>\n<blockquote><p>                   (ii)The value of taxable service along with service tax has<br \/>\n                      been refunded to the person from whom it was<br \/>\n                     collected.&#8221;\n<\/p><\/blockquote>\n<blockquote><\/blockquote>\n<p>             Briefly, the facts are that the respondent-assessee was carrying<br \/>\non the business of air travel agent. The service provided by such agent was<br \/>\nmade amenable to levy of service tax vide notification dated 26.7.1997<br \/>\n Central Excise Appeal No.73 of 2008             [2]<\/p>\n<p>w.e.f. 1.7.1997 and an option was given to the agents to pay service tax at<br \/>\nthe rate of 0.25% of the basic fare (upto 13.5.2003) and at the rate of 0.40%<br \/>\nof the basic fare from 14.5.2003 in the case of domestic tickets and in the<br \/>\ncase of international tickets at the rate of 0.50% up to 13.5.2003 and at the<br \/>\nrate of 0.80% from 14.5.2003, respectively. In the other option, an assessee<br \/>\ncan pay service tax at the rate of 5% up to 13.5.2003 and at the rate of 8%<br \/>\nfrom 14.5.2003 on the commission received from the airlines.<\/p>\n<p>             The dispute in the present case arose on account of the fact<br \/>\nnoticed by the Revenue that the assessee had taken suo motu refund of<br \/>\nservice tax of Rs. 3,17,661\/- on account of service tax already paid in<br \/>\nrespect of the tickets which were cancelled.\n<\/p>\n<p>             In appeal, the Commissioner (Appeals) upheld the order passed<br \/>\nby the Assessing Officer. However, the Tribunal accepted the appeal filed<br \/>\nby the assessee. The contention raised by the assessee before the Tribunal<br \/>\nwas based on circular dated 26.6.1997 of the Central Board of Excise and<br \/>\nCustoms (for short, `the Board&#8217;) and also an order passed in the case of the<br \/>\nassessee in Jaipur jurisdiction whereby the claim of refund\/adjustment of<br \/>\nthe service tax on the cancelled tickets was accepted by the department. It<br \/>\nwas noticed in the circular that cancellation or modification of tickets is a<br \/>\ncommon phenomenon and frequent feature in air travel. Details of cancelled<br \/>\nor modified tickets are provided by a travel agent in the fortnightly returns<br \/>\nfiled and adjustment of the commission is made subject to final approval of<br \/>\nthe airlines. The commission is ultimately paid by the airlines on the net<br \/>\ncommission received by a travel agent. Accordingly, no question arises for<br \/>\nseparate claim of refund of service tax.\n<\/p>\n<p>             The contention of learned counsel for the Revenue that the<br \/>\nrespondent-assessee should have made an application for claiming the<br \/>\nrefund has no legs to stand, in view of the circular of the Board, as is relied<br \/>\nupon by the Tribunal. Further, the contention that the case was of unjust<br \/>\nenrichment is also misconceived for the reason that there is no material on<br \/>\nrecord to show that the amount of service tax was charged from any<br \/>\ncustomer. In fact, such an argument could not possibly be raised for the<br \/>\nreason that once the ticket booked by a passenger is cancelled, there was no<br \/>\nquestion of payment of even the fare, what to talk of service tax thereon.\n<\/p>\n<p> Central Excise Appeal No.73 of 2008             [3]<\/p>\n<p>The finding recorded by the Tribunal is in conformity with the law.\n<\/p>\n<p>             No substantial question of law arises in the present appeal.<br \/>\n             The appeal is dismissed.\n<\/p>\n<p>                                                      ( Rajesh Bindal)<br \/>\n                                                               Judge<\/p>\n<p>                                                       (Hemant Gupta)<br \/>\n                                                               Judge<br \/>\n11.8.2008<br \/>\nmk\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court Commissioner Of Central Excise &amp; &#8230; vs M\/S Janta Travels (P) Limited on 11 August, 2008 Central Excise Appeal No.73 of 2008 [1] IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Central Excise Appeal No.73 of 2008 Date of decision: 11.8.2008 Commissioner of Central Excise &amp; Service Tax, Commissionerate, Jalandhar [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,28],"tags":[],"class_list":["post-158211","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Central Excise &amp; ... vs M\/S Janta Travels (P) Limited on 11 August, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-ms-janta-travels-p-limited-on-11-august-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Central Excise &amp; 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