https://www.taxtmi.com/caselaws?id=777373 Where service tax was paid on advances for proposed construction services but the bookings were later cancelled and credit notes issued, the refund claim was not barred merely because it was filed beyond one year under section 11B; the relevant date was taken as the date of cancellation and credit notes. Once the underlying agreements were cancelled and the customers were refunded, no taxable service survived, so the earlier remittance was treated as a refundable deposit rather than service tax. The matter was, however, remanded for limited verification of unjust enrichment under the transitional refund framework, with the appellant to produce supporting documents. en-us Wed, 27 Aug 2025 00:00:00 +0530 Thu, 28 Aug 2025 10:42:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777373 Where service tax was paid on advances for proposed construction services but the bookings were later cancelled and credit notes issued, the refund claim was not barred merely because it was filed beyond one year under section 11B; the relevant date was taken as the date of cancellation and credit notes. Once the underlying agreements were cancelled and the customers were refunded, no taxable service survived, so the earlier remittance was treated as a refundable deposit rather than service tax. The matter was, however, remanded for limited verification of unjust enrichment under the transitional refund framework, with the appellant to produce supporting documents. Case-Laws Service Tax Wed, 27 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777373