https://www.taxtmi.com/caselaws?id=397469 The HC resolved the substantial question of law in favor of the assessee, ruling that the service tax amount received by the appellant should not be included in the aggregate amount calculation under Section 44BB of the Act. This decision, consistent with a prior order, clarified the interpretation of statutory levy and upheld the appellant's position, ensuring that the service tax reimbursed by customers is excluded from the aggregate amount. The appeal was disposed of accordingly, aligning with established legal principles and providing clarity on the issue. en-us Mon, 10 Aug 2020 00:00:00 +0530 Tue, 05 Nov 2024 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397469 The HC resolved the substantial question of law in favor of the assessee, ruling that the service tax amount received by the appellant should not be included in the aggregate amount calculation under Section 44BB of the Act. This decision, consistent with a prior order, clarified the interpretation of statutory levy and upheld the appellant's position, ensuring that the service tax reimbursed by customers is excluded from the aggregate amount. The appeal was disposed of accordingly, aligning with established legal principles and providing clarity on the issue. Case-Laws Income Tax Mon, 10 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397469