Service Tax is not payable until consideration is received: ITAT [Read Order]

Service Tax - payable - ITAT - Taxscan

The Chennai bench of the Income Tax Appellate Tribunal ( ITAT ), in a significant ruling has held that service tax is not payable until consideration was received. The appeal was against the disallowance of Service Tax payable by the assessee u/s. 43B of the Act for Rs. 89.18 Lacs. The assessee had paid an…

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Col. D. Pradeep Kumar vs DCIT

Counsel for Respondent:   Shri. ARV Sreenivasan

CITATION:   2022 TAXSCAN (ITAT) 771

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