https://www.taxtmi.com/caselaws?id=432505 The Tribunal allowed the appeal, ruling that the appellant is entitled to a refund of Service Tax paid on cancelled flat bookings as no service was provided post-cancellation, emphasizing that tax is applicable only on taxable services rendered. The Tribunal highlighted the violation of Article 265 of the Constitution if tax is collected without legal authority and concluded that the Service Tax refund is admissible in this case. 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 The Tribunal allowed the appeal, ruling that the appellant is entitled to a refund of Service Tax paid on cancelled flat bookings as no service was provided post-cancellation, emphasizing that tax is applicable only on taxable services rendered. The Tribunal highlighted the violation of Article 265 of the Constitution if tax is collected without legal authority and concluded that the Service Tax refund is admissible in this case. Case-Laws Service Tax Thu, 05 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432505