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Disallowance on account of service tax payable u/s 43B - the assessee was legally obliged to declare its...

Disallowance on account of service tax payable u/s 43B - the assessee was legally obliged to declare its turnover inclusive of service tax received. The assessee cannot be exonerated from its liability by saying that he accounted for the service tax received separately. - AT .....

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