Section 43B Disallows Service Tax Deduction for Unrecorded Liability in Profit and Loss Account; Additions Deleted.

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....Disallowance of service tax u/s 43B - outstanding statutory liability - The assessee has not routed the outstanding service tax through its profit and loss account but has taken this amount directly to the balance sheet. - The Provisions of Section 43B are only restrictive in nature and not an enabling provision. If the claim is otherwise not allowable as deduction then the same cannot be allowed by invoking the provisions of Section 43B of the Act - Additions deleted.....