https://www.taxtmi.com/caselaws?id=446038 The ITAT ruled in favor of the assessee, a Chartered Accountant firm, regarding service tax liability addition under section 43B. The assessee had availed SVLDRS scheme requiring only 40% payment of service tax liability, which was verified through challan evidence. The AO was directed to verify and allow relief for the 40% paid amount. For the remaining 60% liability, which the assessee claimed was already offered in A.Y. 2020-21 audited accounts under SVLDRS scheme, the AO was directed to verify and grant appropriate relief. The appeal was allowed for statistical purposes. en-us Mon, 28 Aug 2023 00:00:00 +0530 Fri, 24 Nov 2023 07:42:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446038 The ITAT ruled in favor of the assessee, a Chartered Accountant firm, regarding service tax liability addition under section 43B. The assessee had availed SVLDRS scheme requiring only 40% payment of service tax liability, which was verified through challan evidence. The AO was directed to verify and allow relief for the 40% paid amount. For the remaining 60% liability, which the assessee claimed was already offered in A.Y. 2020-21 audited accounts under SVLDRS scheme, the AO was directed to verify and grant appropriate relief. The appeal was allowed for statistical purposes. Case-Laws Income Tax Mon, 28 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446038