{"id":11093,"date":"2015-08-10T09:32:49","date_gmt":"2015-08-10T04:02:49","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=11093"},"modified":"2015-08-10T09:32:49","modified_gmt":"2015-08-10T04:02:49","slug":"cit-vs-ovira-logistics-p-ltd-bombay-high-court-s-43b-service-tax-billed-to-customer-but-not-collected-from-him-cannot-be-disallowed-us-43b","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/cit-vs-ovira-logistics-p-ltd-bombay-high-court-s-43b-service-tax-billed-to-customer-but-not-collected-from-him-cannot-be-disallowed-us-43b\/","title":{"rendered":"CIT vs. Ovira Logistics (P) Ltd (Bombay High Court)"},"content":{"rendered":"<p>Section 43B does not contemplate liability to pay the service tax before actual receipt of the funds in the account of the assesee. Liability to pay service tax into the treasury will arise only upon the assessee receiving the funds and not otherwise. Accordingly, when services are rendered, the liability to pay the service tax in respect of the consideration payable will arise only upon the receipt of such consideration and not otherwise.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 43B does not contemplate liability to pay the service tax before actual receipt of the funds in the account of the assesee. Liability to pay service tax into the treasury will arise only upon the assessee receiving the funds and not otherwise<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/archives\/cit-vs-ovira-logistics-p-ltd-bombay-high-court-s-43b-service-tax-billed-to-customer-but-not-collected-from-him-cannot-be-disallowed-us-43b\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[4,8],"tags":[],"class_list":["post-11093","post","type-post","status-publish","format-standard","hentry","category-all-judgements","category-tribunal","judges-a-k-menon-j","judges-s-c-dharmadhikari-j","section-43b","counsel-p-j-pardiwalla","court-bombay-high-court","catchwords-actual-payment","catchwords-service-tax","genre-domestic-tax"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/11093","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/comments?post=11093"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/11093\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=11093"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/categories?post=11093"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/tags?post=11093"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}