https://www.taxtmi.com/highlights?id=54723 Section 43B is applicable in the case of sales tax and excise duty but same could not be in case of service tax: CIT (A) held that assessee never allowed deduction on account of service tax which is collected on behalf of government and paid to government account, therefore service provider is merely acting as the agent of the government and is not entitled to deduction on account of service tax. - AT en-us Fri, 11 Sep 2020 15:37:34 +0530 Fri, 11 Sep 2020 15:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54723 Section 43B is applicable in the case of sales tax and excise duty but same could not be in case of service tax: CIT (A) held that assessee never allowed deduction on account of service tax which is collected on behalf of government and paid to government account, therefore service provider is merely acting as the agent of the government and is not entitled to deduction on account of service tax. - AT Highlights Income Tax Fri, 11 Sep 2020 15:37:34 +0530 https://www.taxtmi.com/highlights?id=54723