Held that  the assessee has not claimed any deduction of the amount of unpaid service-tax, the same could not have been disallowed by triggering the provisions of s. 43B; in view of s. 145A(a)(ii) as it existed in the relevant Assessment year. 2012-13. The assessee  was following accounting his contract receipts by following exclusive method (ie., net of service-tax).  The assessee has not claimed the deduction of service tax. No disallowance can be made. Followed  CIT v. Ovira Logistics (P) Ltd  (2015) 377 ITR 129(Bom)(HC),CIT v. Calibre Personnel Services (P) Ltd  (ITA No. 158 of 2013 dt. 2-2-2015.)  (AY.2012-13)