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Section 43B: No Extra Charges for Unpaid Service Tax Due to Unique Accounting with CENVAT Credit.

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....Addition u/s 43B - Method of accounting - unpaid statutory dues of service tax, Excise and PF by changing the method of accounting - The assessee followed the exclusive method of accounting and whatever liability or expense debited in the profit and loss account had been paid through CENVAT credit and profit and loss account so no addition under section 43B on account of unpaid service tax is warranted. - AT....

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Section 43B: No Extra Charges for Unpaid Service Tax Due to Unique Accounting with CENVAT Credit.