https://www.taxtmi.com/caselaws?id=305619 The tribunal ruled in favor of the assessee, allowing the appeal against the addition of service tax amounting to Rs. 4,84,771. It found that section 43B does not apply to service tax liability due to the nature of the liability and the absence of payments from the receiver of services. The tribunal highlighted that service tax cannot be included in turnover as per Rule 6 of the Service Tax Rules, setting aside the lower authorities' orders. en-us Fri, 05 Jul 2013 00:00:00 +0530 Wed, 17 May 2023 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305619 The tribunal ruled in favor of the assessee, allowing the appeal against the addition of service tax amounting to Rs. 4,84,771. It found that section 43B does not apply to service tax liability due to the nature of the liability and the absence of payments from the receiver of services. The tribunal highlighted that service tax cannot be included in turnover as per Rule 6 of the Service Tax Rules, setting aside the lower authorities' orders. Case-Laws Income Tax Fri, 05 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305619