https://www.taxtmi.com/highlights?id=14300 Disallowance of service tax u/s 43B - as per the law prevailing during the previous year, the liability to pay the same arises only on receipt basis - since the liability to pay service tax does not exist - the service tax cannot be said to be 'payable' - No disallowance u/s 43B - AT en-us Thu, 05 Sep 2013 09:23:41 +0530 Thu, 05 Sep 2013 09:23:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14300 Disallowance of service tax u/s 43B - as per the law prevailing during the previous year, the liability to pay the same arises only on receipt basis - since the liability to pay service tax does not exist - the service tax cannot be said to be 'payable' - No disallowance u/s 43B - AT Highlights Income Tax Thu, 05 Sep 2013 09:23:41 +0530 https://www.taxtmi.com/highlights?id=14300