https://www.taxtmi.com/caselaws?id=331712 The Tribunal ruled that Section 145A of the Income Tax Act does not apply to service providers, as it pertains to goods, not services. Additionally, Section 43B does not apply if no liability to pay service tax arose before the filing deadline and no deduction was claimed. The Tribunal's decision was based on the clear language of the Act and historical legislative context, leading to the conclusion that Section 145A does not apply to services. The Court dismissed the appeals, citing settled legal precedent and denying any costs. en-us Tue, 16 Aug 2016 00:00:00 +0530 Wed, 31 Aug 2016 09:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331712 The Tribunal ruled that Section 145A of the Income Tax Act does not apply to service providers, as it pertains to goods, not services. Additionally, Section 43B does not apply if no liability to pay service tax arose before the filing deadline and no deduction was claimed. The Tribunal's decision was based on the clear language of the Act and historical legislative context, leading to the conclusion that Section 145A does not apply to services. The Court dismissed the appeals, citing settled legal precedent and denying any costs. Case-Laws Income Tax Tue, 16 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331712