Service Tax Not Covered U/s 145A(a)(ii) Yet Taxable Under Sec. 43B

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service taxService tax are collected from service recepient and then deposited to government by the service tax provider. So, what happens when the service tax charged by the service provider is not received and therefore was shown in the balance sheet as collectible , but was not passsed through books of accounts. Can tax officer ask you to include it   try hard to tax the service tax payable , but not debited to P & L account by invoking section 145A(a)(ii) of The Income Tax Act that says  purchase and sale of goods and inventory  shall  include the amount of any tax, duty, cess or fee (by whatever name called) actually paid or incurred by the assessee to bring the goods to the place of its location

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