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1. Disallowance u/s 43B on account of outstanding luxury tax liability - assessee has not realized the amount of luxury tax - no addition or disallowance u/s 43B - HC

2. Disallowance of unpaid service tax u/s 43B - Section 43B does not contemplate liability to pay the service tax before actual receipt of the funds in the account of the...

3. Disallowance of service tax u/s 43B - as per the law prevailing during the previous year, the liability to pay the same arises only on receipt basis - since the...

4. Disallowance of amount of service tax payable u/s 43B - service-tax though billed but not received not having become payable to the credit of the Central Government by...

5. Section 43B of the Income Tax Act disallows certain deductions for unpaid statutory dues like interest, tax, duty, etc. The key points are: Unpaid interest on loans from...

6. Disallowance of service tax u/s 43B - outstanding statutory liability - The assessee has not routed the outstanding service tax through its profit and loss account but...

7. Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

8. Once a service is subjected to service tax, the same service cannot be taxed again, as it would amount to double taxation, which is impermissible. In this case, even...

9. Disallowance u/s 43B - property tax levied by the Municipal Authority is a charge on the property. Undisputedly, the licensor is the owner of the property, hence, liable...

10. Self Adjustment of excess service tax paid with the service tax liabilities for subsequent period - Service tax amount paid at higher rate for the service tax...

11. The Advance Ruling Authority rejected the application made by the applicant for pronouncement of ruling as the questions raised were not covered under any of the clauses...

12. Disallowance of unpaid service tax u/s 43B - Service tax collected by the assessee and not paid to the Government exchequer before the due date of filing of return, is...

13. Disallowance of the service tax payable under section 43B - since the assessee did not debit the amount to the P&L account as an expenditure nor did the assessee...

14. Management, Maintenance or Repair Services - amounts collected under the head 'backup power supply' - No service tax.

15. Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT