https://www.taxtmi.com/caselaws?id=373292 The Tribunal upheld the Dispute Resolution Panel's directions, dismissing the revenue's appeal. It directed the Assessing Officer to delete the addition of service tax from the income under section 44B, in line with legal precedents favoring the assessee. The Tribunal emphasized the importance of considering past ITAT orders and a Delhi High Court decision supporting the exclusion of service tax from gross receipts for taxation purposes. The revenue's argument was rejected, and the Tribunal ordered the removal of the service tax addition after verifying the payments made by the assessee. en-us Mon, 01 Oct 2018 00:00:00 +0530 Thu, 10 Jan 2019 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373292 The Tribunal upheld the Dispute Resolution Panel's directions, dismissing the revenue's appeal. It directed the Assessing Officer to delete the addition of service tax from the income under section 44B, in line with legal precedents favoring the assessee. The Tribunal emphasized the importance of considering past ITAT orders and a Delhi High Court decision supporting the exclusion of service tax from gross receipts for taxation purposes. The revenue's argument was rejected, and the Tribunal ordered the removal of the service tax addition after verifying the payments made by the assessee. Case-Laws Income Tax Mon, 01 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373292