https://www.taxtmi.com/article/detailed?id=11514 Refund of service tax is admissible when a real estate booking is cancelled and no service has been rendered; the tax retained by revenue is treated as an amount paid under mistake of law lacking legal authority, so Section 11B limitation does not apply and the amount is recoverable. Retention without legal backing contravenes Article 265, and unregistered purchasers may therefore pursue refund or recovery even after contract cancellation, with analogous administrative procedures provided under GST for similar situations. en-us Tue, 20 Jun 2023 10:11:10 +0530 Tue, 20 Jun 2023 10:11:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11514 Refund of service tax is admissible when a real estate booking is cancelled and no service has been rendered; the tax retained by revenue is treated as an amount paid under mistake of law lacking legal authority, so Section 11B limitation does not apply and the amount is recoverable. Retention without legal backing contravenes Article 265, and unregistered purchasers may therefore pursue refund or recovery even after contract cancellation, with analogous administrative procedures provided under GST for similar situations. Articles Service Tax Tue, 20 Jun 2023 10:11:10 +0530 https://www.taxtmi.com/article/detailed?id=11514