Service Tax disallowable if collected but not remitted to Government

Nanjunda Renuka Aradhya Vs ACIT (ITAT Bangalore)

Conclusion: When assessee collected the service tax from its customers and had not remitted to Government Exchequer, the same had to be disallowed u/s 43B.

Held: AO noticed that assessee in the balance sheet filed for the AY. 2010-11 had shown Rs.10,82,023 as service tax payable. Assessee had collected service tax and not remitted to government account. Assessee should have considered service tax collected a

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