Service tax not collected


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Querist : Anonymous

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Querist : Anonymous (Querist)
02 July 2014 whether ST not collected from customer but paid to treasury is an allowable business expenditure.

03 July 2014 Service tax paid by Service provider, on being pointed out by Department, can be treated as business expenditure

It was held in favour of Assesse,

In the case of Commissioner of Income Tax-III Vs. Kaypee Mechanical India (P.) Ltd. [(2014) 45 taxmann.com 363 (Gujarat)]
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Rupesh Jain (Expert)
05 July 2014 you can claim the exp of service tax paid.


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