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Service Tax Disallowance u/s 43B: Liability Arises Only on Receipt Basis, No Disallowance Applicable.

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....Disallowance of service tax u/s 43B - as per the law prevailing during the previous year, the liability to pay the same arises only on receipt basis - since the liability to pay service tax does not exist - the service tax cannot be said to be 'payable' - No disallowance u/s 43B - AT....

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Service Tax Disallowance u/s 43B: Liability Arises Only on Receipt Basis, No Disallowance Applicable.