Service exempted retrospectively – Tax collected – Tax Incidence passed on – Refund rightly credited to Consumer Welfare Fund

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, Please become a Premium member. If you are already a Premium member, login here to access the full content.