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Service exempted retrospectively – Tax collected – Tax Incidence passed on – Refund rightly credited to Consumer Welfare Fund
Case Law Details
- Case Name
- Messrs Mahasagar Travels Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Messrs Mahasagar Travels Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
Briefly stated the facts of the case are that both the appellants are engaged in the inter-state and intra-state transportation of passengers and registered as Tour Operators and paying service tax in normal course of their business. However, Notification No. 20/2009-ST dated 07.07.2009 was issued having retrospective effect which notified that levy of service tax on tour operators was required to be discontinued. Accordingly, the service tax which was paid by the appellants become r...
