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2011 (4) TMI 1094 - HC - Service TaxWhether Tribunal was right in law in holding that the service tax cannot be recovered based on the returns shown in the income tax returns, as the provisions of income tax requires declaration of amounts still due from the debtors, while in the case of service tax, the same has to be paid when recoveries are made – Held that:- assessee also contended that the amounts declared in the income tax returns cannot be made basis for levying the service tax. Therefore, the question involved in this appeal is regarding the valuation as well as the liability to pay service tax on the mount shown in the income tax returns – in the case of M/s. Mangalore Refineries and Petro Chemicals Limited (2010 - TMI - 206880 - KARNATAKA HIGH COURT) , the appeal is rejected as not maintainable
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