TMI Blog2018 (9) TMI 799X X X X Extracts X X X X X X X X Extracts X X X X ..... o a Division Bench Judgment of this Court in Commissioner of Income Tax v. Ovira Logistics P. Ltd.[2015 (4) TMI 684 - BOMBAY HIGH COURT]. Mr. Jasani submits that earlier this very controversy was dealt with and the Revenue's appeal was dismissed. With the assistance of both sides, we have perused this Judgment and we find that it dealt with an identical issue. This Court held that Section 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue's appeals challenge the orders of the Income Tax Appellate Tribunal, Bench at Mumbai. 2. In all these appeals, the Revenue proposes a common question and terms it to be a substantial question of law. The common question reads as under: Whether, in law and on the facts and in the circumstances of the case, the Hon'ble ITAT was justified in holding that the service tax though d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax as its liability. Additionally, a sum of ₹ 3,47,03,462/was also shown under the same head, but the respondent had disallowed a sum of ₹ 95,94,128/. It is stated that the gross receipts include the service tax but whenever it is due and payable, namely, when the amount for the services is realised, it would be remitted. That is how the above sum was shown as liability in the Bala ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yable only when it is collected from the customer. It is in these circumstances that following its earlier view, the Tribunal agreed with the First Appellate Authority and dismissed the Revenue's appeal. 9. When these appeals were argued before us, our attention was invited by Mr. Jasani to a Division Bench Judgment of this Court reported in [2015] 377 ITR 129 (Bom.) {Commissioner of Inco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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