2013 (7) TMI 1205

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... SHAMIM YAHYA, AM: This appeal by the assessee is directed against orders of CIT(A) dated 28.1.2011 and pertains to assessment year 2008-09. 2. The issue raised is that CIT(A) erred in sustaining addition of Rs. 4,84,771/- on account of service tax. 3. In this case, the assessing officer asked details of payment of service tax liability before due date of filing of return of income under secti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Ltd. 114 nITD 573 (Mad.) (II) CIT V. Noble & Hewitt India Pvt. Ltd. 166 Taxman 48 (DELHI). 7. Ld. Departmental representative on the other hand could not rebut the submissions of the Ld. Counsel of the assessee. 8. We have carefully considered the submissions. We find that in the case of ACIT V. Real Image Media Technologies Pvt. Ltd. (Supra) the tribunal had as under :- "(1) S. 43B starts wit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Government, because of non-receipt of payments from the receiver of services, then it cannot be said that such service tax had become payable in terms of S. 43B(a). (2) 145 A includes sales tax, excise duty, etc. in the turnover of purchases and sales of goods, but it does not apply to services and hence service tax cannot be included in the turnover. (3) In the given case, the assessee had ....