Service tax paid in advance

It is a membership fee and service tax is applicable on such servives. Having observation plz forward the same.

I DONOT SAY IT IS NOT PAYABLE.

BUT SERVICES TAKEN IN PART ONLY. SAY FOR A MONTH.ONLY 19 DAYS ARE USED. FOR 12 DAYS SERVICES WAS NOT AVAILABLE,HENCE REFUNDED FOR 12DAYS,BUT WITHOUT REFUND OF SERVICE TAX. AS WE SEE THAT IN TELE COMMUNICATION COMPANY REFUND FOR WRONGLY DEBITED CHARGES,THE COMPANY REFUND WITH SERVICE TAX.

HERE MY CONTENTION IS THAT IT WAS REFUNDED WITHOUT SERVICE TAX FOR THE PERIOD WERE NO SERVICES HAS BEEN PROVIDED. IS IT JUSTIFIED?

WE CANHAVE AN EXAMPLE THAT HOSPITAL ARE TAKING ADVANCES INCLUDING SERVICE TAX ON IT. BUT AT THE SETTLEMENT IT CHARGES ARE ON ACTUAL BAIS OF SERVICES.