https://www.taxtmi.com/caselaws?id=432505 Service tax paid on flat booking amounts becomes refundable where the booking is cancelled before completion and the entire consideration, including tax, is returned. Once the underlying service arrangement is terminated, no taxable service survives and the amount earlier remitted is treated as a deposit rather than tax in substance. Retention of such amount by the department is unsupported by authority of law, and refund cannot be denied merely by relying on the Point of Taxation Rules, 2011 when no taxable service is established. The refund claim is therefore admissible on cancellation and refund of the booking consideration. en-us Thu, 05 Jan 2023 00:00:00 +0530 Mon, 31 Jul 2023 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432505 Service tax paid on flat booking amounts becomes refundable where the booking is cancelled before completion and the entire consideration, including tax, is returned. Once the underlying service arrangement is terminated, no taxable service survives and the amount earlier remitted is treated as a deposit rather than tax in substance. Retention of such amount by the department is unsupported by authority of law, and refund cannot be denied merely by relying on the Point of Taxation Rules, 2011 when no taxable service is established. The refund claim is therefore admissible on cancellation and refund of the booking consideration. Case-Laws Service Tax Thu, 05 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432505