https://www.taxtmi.com/caselaws?id=470013 Refund of service tax paid on consideration for services later cancelled and not rendered is described as not barred by limitation under Section 11B of the Central Excise Act, 1944. The analysis explains that returned consideration and credit notes indicate no taxable service was ultimately provided, so the tax cannot be retained. Rule 6(3) of the Service Tax Rules, 1994 recognised adjustment of excess tax, while Section 142(5) of the CGST Act, 2017 applied where GST transition prevented ordinary adjustment. Refund remains subject to verification of unjust enrichment under Section 11B(2). en-us Fri, 20 Mar 2026 00:00:00 +0530 Mon, 13 Jul 2026 18:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470013 Refund of service tax paid on consideration for services later cancelled and not rendered is described as not barred by limitation under Section 11B of the Central Excise Act, 1944. The analysis explains that returned consideration and credit notes indicate no taxable service was ultimately provided, so the tax cannot be retained. Rule 6(3) of the Service Tax Rules, 1994 recognised adjustment of excess tax, while Section 142(5) of the CGST Act, 2017 applied where GST transition prevented ordinary adjustment. Refund remains subject to verification of unjust enrichment under Section 11B(2). Case-Laws Service Tax Fri, 20 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470013