https://www.taxtmi.com/caselaws?id=797345 Service tax paid on a contractual advance is refundable without the limitation under Section 11B where the underlying project is terminated before services commence, no consideration is adjusted against performance, and the entire advance is recovered. In those circumstances, the payment does not retain the character of legally payable service tax but constitutes a deposit with the Revenue. The tax incidence must also remain with the assessee. Refund entitlement arises on termination of the contract and recovery of the advance, with consequential relief available. en-us Thu, 20 Aug 2026 00:00:00 +0530 Fri, 21 Aug 2026 08:28:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797345 Service tax paid on a contractual advance is refundable without the limitation under Section 11B where the underlying project is terminated before services commence, no consideration is adjusted against performance, and the entire advance is recovered. In those circumstances, the payment does not retain the character of legally payable service tax but constitutes a deposit with the Revenue. The tax incidence must also remain with the assessee. Refund entitlement arises on termination of the contract and recovery of the advance, with consequential relief available. Case-Laws Service Tax Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797345