Held that Service tax being statutory levy should not form part of gross receipts as per provisions of section 44BB of the Act. (AY. 2005-06, 2006-07)
DCIT (IT) v. Deepwater Pacific 1 Inc. (2022) 193 ITD 11 (Dehradun)(Trib.)
S. 44BB : Mineral oils-Non-Resident-Computation-Service tax being statutory levy should not form part of gross receipts.