Section 145A not applicable on taxable services

The respondent assessee engaged in the business of real estate consultancy / agency and property management services.  During the course of the assessment proceedings, the Assessing Officer   sought to include the service tax billed by it for rendering services to the service receivers as trading receipts on invocation of Section 145A(ii) of the Act.  Besides, the Assessing Officer also sought to invoke Section 43B of the Act on the ground that the billed amount of service tax had not been paid over  to the Government till the due date of filing the return

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