TaxTMI 
TaxTMI 
Service Tax Liability Addition Deleted Due to Lack of Evidence u/s 43B; Tax Payable on Cash Basis.
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....Addition towards service tax liability by invoking the provisions of section 43B - ST was payable on cash basis - No material is available to show that the liability of ST was incurred before the end of the relevant previous year under the service tax law - additions deleted.....