Refund Of Service Tax Paid on Construction Services in Service Tax Regime and Booking Cancelled in GST Regime

[Anand Desai]

Dear Experts,

We have collected and paid Service Tax on Construction Services rendered in Service Tax regime and now customer has canceeled the booking after implementation of GST. Now What are the remedies available to me to get Credit/Refund of such Service Tax already paid?

AI Summary

Refund remedies for service tax on cancelled construction bookings require filing refund applications and following procedural compliance.
File a refund application in the prescribed form with documentary proof of invoice cancellation, payment of service tax and payment dates within the limitation period. Prefer that the customer apply to avoid an unjust enrichment objection against the builder. Anticipate initial administrative rejection; request adjudication by way of a speaking order only after issuance of a show cause notice and observance of principles of natural justice. Relevant refund procedure provisions apply.