https://www.taxtmi.com/caselaws?id=271596 The appeal by the Revenue was dismissed, affirming that service tax collected by the assessee should not be included in the gross receipts for taxation under Section 44D read with Section 115A of the Income Tax Act, 1961. The decision was based on the precedent in the assessee's own case and other similar rulings, establishing that service tax is a statutory liability and does not constitute income. en-us Mon, 08 Feb 2016 00:00:00 +0530 Wed, 10 Feb 2016 08:15:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271596 The appeal by the Revenue was dismissed, affirming that service tax collected by the assessee should not be included in the gross receipts for taxation under Section 44D read with Section 115A of the Income Tax Act, 1961. The decision was based on the precedent in the assessee's own case and other similar rulings, establishing that service tax is a statutory liability and does not constitute income. Case-Laws Income Tax Mon, 08 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271596