https://www.taxtmi.com/caselaws?id=438735 The Tribunal allowed the appeals filed by the appellant, granting them the refunds as claimed. The Tribunal emphasized that since no service was provided due to the cancellation of bookings, the appellant should not be held liable for service tax. It was established that the retention of the tax amount without authority of law violates Article 265 of the Constitution of India, and the appellant is entitled to a refund as no service was provided. The separate judgment reiterated that any retention of amounts by the department, paid without liability or in excess of liability, violates the Constitution, supporting the appellant's entitlement to refunds. en-us Tue, 06 Jun 2023 00:00:00 +0530 Wed, 01 Jul 2026 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438735 The Tribunal allowed the appeals filed by the appellant, granting them the refunds as claimed. The Tribunal emphasized that since no service was provided due to the cancellation of bookings, the appellant should not be held liable for service tax. It was established that the retention of the tax amount without authority of law violates Article 265 of the Constitution of India, and the appellant is entitled to a refund as no service was provided. The separate judgment reiterated that any retention of amounts by the department, paid without liability or in excess of liability, violates the Constitution, supporting the appellant's entitlement to refunds. Case-Laws Service Tax Tue, 06 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438735