https://www.taxtmi.com/caselaws?id=415780 The tribunal allowed the appeal, condoning the delay in filing and admitting it for disposal on merits. It held that the service tax paid under the VCES, 2013, was solely towards service tax and education cess, allowing its deduction. The tribunal also ruled that the service tax payment qualified for deduction under Section 43B, as it was included in the total income in earlier years. Consequently, the appeal was allowed, and the sum paid as service tax for earlier years was allowed as a deduction in the current year. en-us Thu, 18 Nov 2021 00:00:00 +0530 Tue, 14 Dec 2021 08:39:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415780 The tribunal allowed the appeal, condoning the delay in filing and admitting it for disposal on merits. It held that the service tax paid under the VCES, 2013, was solely towards service tax and education cess, allowing its deduction. The tribunal also ruled that the service tax payment qualified for deduction under Section 43B, as it was included in the total income in earlier years. Consequently, the appeal was allowed, and the sum paid as service tax for earlier years was allowed as a deduction in the current year. Case-Laws Income Tax Thu, 18 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415780