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2016 (3) TMI 146 - AT - Income TaxPresumptive Income u/s 44BB - whether service tax being statutory levy should not form part of gross receipts as per provision of section 44 BB? - Held that:- The relevant operative part of this order read as under service tax is not an amount paid or payable or receipt or deemed to be received by the assessee for the services rendered by it. Rather, the assessee is only collecting the service tax for passing on the Government therefore the service tax collected by the assessee on the amount paid to it for rendering services it not to be included in the gross receipts in the terms of section 44BB (2) Read with section 44BB(1) of the Act. In this situation we decline to accept contention of Ld CIT-DR and hold that the issue is covered on all for corners in favour of the assessee and against the revenue by the decision of the ITAT in assessee’s own appeals for AY 2008-09 (Supra) and 2009-10 (Supra) hence we are unable to see any valid reason to interfere with the impugned order of the CIT(A) and thus we uphold the same - Decided in favour of assessee
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