Section 43B: No Service Tax Payment Required Before Funds Receipt by Assessee, No Additions for Pre-Receipt Liability.

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....Addition u/s 43B - service tax liability - Section 43B does not contemplate liability to pay service tax before actual receipt of the funds in the account of the assessee. Hence the liability to pay service tax into the Treasury will arise only upon the assessee receiving the funds and not otherwise - no additions.....