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Court Clarifies Service Tax Payment Timing: Section 43B Requires Payment Only After Funds are Received by Assessee.

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....Disallowance of unpaid service tax u/s 43B - Section 43B does not contemplate liability to pay the service tax before actual receipt of the funds in the account of the assesee - HC....

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Court Clarifies Service Tax Payment Timing: Section 43B Requires Payment Only After Funds are Received by Assessee.