TMI BlogDisallowance of amount of service tax payable u/s 43B - service-tax though billed but not received not...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 virtue of s. 68 of the Finance Act, 1994, r/w r. 6 of the Service-tax Rules, 1994, the same cannot be disallowed u/s 43B - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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