https://www.taxtmi.com/caselaws?id=305620 The Tribunal allowed the appeal, ruling in favor of the assessee regarding the addition under section 43B for non-payment of service tax. Citing relevant case law, the Tribunal held that the service provider cannot claim a deduction for service tax, thus deeming the addition under section 43B unjustified. The decision was based on precedents like ACIT vs. Real Image Media Tech. (P) Ltd. and CIT vs. Noble and Hewitt (I) P. Ltd., ultimately resulting in the allowance of the appeal. The order was issued on 4/4/2012 by Shri T.R. Sood and Shri Vijay Pal Rao. en-us Wed, 04 Apr 2012 00:00:00 +0530 Thu, 15 Dec 2022 12:16:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305620 The Tribunal allowed the appeal, ruling in favor of the assessee regarding the addition under section 43B for non-payment of service tax. Citing relevant case law, the Tribunal held that the service provider cannot claim a deduction for service tax, thus deeming the addition under section 43B unjustified. The decision was based on precedents like ACIT vs. Real Image Media Tech. (P) Ltd. and CIT vs. Noble and Hewitt (I) P. Ltd., ultimately resulting in the allowance of the appeal. The order was issued on 4/4/2012 by Shri T.R. Sood and Shri Vijay Pal Rao. Case-Laws Indian Laws Wed, 04 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305620