Case Law Details
Case Name : PCIT Mumbai Vs. Tops Security Limited (Bombay High Court)
Appeal Number : Income Tax Appeal No. 733 of 2015 10/09/2018
Date of Judgement/Order :
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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PCIT Mumbai Vs. Tops Security Limited (Bombay High Court)
Bombay High Court held that Section 43B does not contemplate liability to pay service tax before actual receipt of the funds in the account of the assesse. Hence the liability to pay service tax into the Treasury will arise only upon the assesse receiving the funds form the customer and not otherwise.
FULL TEXT OF THE HIGH COURT JUDGMENT / ORDER IS AS FOLLOWS:
1. The Revenue’s appeals challenge the orders of the Income Tax Appellate Tribunal, Bench at Mumbai.
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