https://www.taxtmi.com/caselaws?id=279915 The Appellate Tribunal dismissed the Miscellaneous Petition, upholding the disallowance of the service tax payable amount under section 43B for Assessment Year 2014-15. The Tribunal found that the assessee had collected service tax but failed to include it in turnover or remit it to the government account, leading to the disallowance. Judicial pronouncements predating the relevant rules were not considered, and the Tribunal clarified that seeking a review through a Miscellaneous Petition was impermissible under Section 254(2) of the Income Tax Act, 1961. en-us Fri, 22 Dec 2017 00:00:00 +0530 Thu, 11 Apr 2019 05:10:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279915 The Appellate Tribunal dismissed the Miscellaneous Petition, upholding the disallowance of the service tax payable amount under section 43B for Assessment Year 2014-15. The Tribunal found that the assessee had collected service tax but failed to include it in turnover or remit it to the government account, leading to the disallowance. Judicial pronouncements predating the relevant rules were not considered, and the Tribunal clarified that seeking a review through a Miscellaneous Petition was impermissible under Section 254(2) of the Income Tax Act, 1961. Case-Laws Income Tax Fri, 22 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279915