2018 (9) TMI 799

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....l K. Jasani for the Respondent. P.C: 1. The Revenue's appeals challenge the orders of the Income Tax Appellate Tribunal, Bench at Mumbai. 2. In all these appeals, the Revenue proposes a common question and terms it to be a substantial question of law. The common question reads as under: "Whether, in law and on the facts and in the circumstances of the case, the Hon'ble ITAT was justifi....

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....,734/being unpaid service tax as its liability. Additionally, a sum of Rs. 3,47,03,462/was also shown under the same head, but the respondent had disallowed a sum of Rs. 95,94,128/. It is stated that the gross receipts include the service tax but whenever it is due and payable, namely, when the amount for the services is realised, it would be remitted. That is how the above sum was shown as liabi....

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....becomes payable only when it is collected from the customer. It is in these circumstances that following its earlier view, the Tribunal agreed with the First Appellate Authority and dismissed the Revenue's appeal. 9. When these appeals were argued before us, our attention was invited by Mr. Jasani to a Division Bench Judgment of this Court reported in [2015] 377 ITR 129 (Bom.) {Commissioner o....