Service tax liability not added u/s 43B as no deduction was claimed by the assessee.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Addition of outstanding service tax liability u/s 43B - whether the provisions of sec.43B is attracted when no deduction was claimed by the assessee? - the outstanding service tax liability is not liable to be added u/s 43B of the Act, since the same has not been claimed as deduction. - AT....