https://www.taxtmi.com/caselaws?id=456865 ITAT Raipur dismissed revenue's appeal regarding non-payment of service tax liability under Section 43B. The tribunal followed its coordinate bench precedent and distinguished the Supreme Court's Checkmate Services decision, which pertained to PF/ESI contributions rather than service tax. Following Chhattisgarh HC's ruling in Ganpati Motors, the tribunal held that where assessing authorities accepted the assessee's accounting system without objection, Section 43B provisions need not be applied to deny deductions. Appeal decided in favor of assessee. en-us Thu, 14 Sep 2023 00:00:00 +0530 Wed, 21 Aug 2024 19:54:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456865 ITAT Raipur dismissed revenue's appeal regarding non-payment of service tax liability under Section 43B. The tribunal followed its coordinate bench precedent and distinguished the Supreme Court's Checkmate Services decision, which pertained to PF/ESI contributions rather than service tax. Following Chhattisgarh HC's ruling in Ganpati Motors, the tribunal held that where assessing authorities accepted the assessee's accounting system without objection, Section 43B provisions need not be applied to deny deductions. Appeal decided in favor of assessee. Case-Laws Income Tax Thu, 14 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456865