I am in a very strange situation,Kindly help me to get out of it!!
As a CA-Final student,I registered myself to a coaching institute for the classes and paid the fees upfront as the general rule you have to deposit fees upfront(Rs.20000) on 13/5/2013.But due to timings problem on 15/5/2013,I asked him to kindly cancel my registration and give me refund of the full amount of Rs.20000 upfront(I had paid through cheque) and the cheque was cleared and he told me that after checking of Bank Statement he will give my refund through cheque..But when I went to him today,he told me that he will pay after deducting service tax @ 12.36%..But argued that I didn't even took a single class..Considering above situation,kindly tell me:
1.) Am I liable to pay service tax on the service that I had not even availed?
2.) What is my legal stand on that and how can I recover my full amount,i.e.,Rs.20000?
THanking you,
Ashok Kumar Sharma
CAclubindia
