What is the ruling on the advance payment taken by a management consulting firm without providing commensurate services, in the event that the client procrastinates or stops the execution of the contract for reasons of their own, knowing that the company's policy does not allow for the refund of the payment?

The clients' contract with the company for services is considered a described [specified] lease (ijarah mawsoofah fi al-dhimmah), and the company is not entitled to the full wage unless the agreed-upon work is fulfilled. If the client begins the work and then refrains from completing the contract, the company is entitled to its wage based on what it has completed, and it must return any excess from the advance payment it received. It is permissible to stipulate a penalty clause that obliges the client to compensate for the actual damage incurred by the company as a result of their breach of contract without a valid excuse.