{"id":98461,"date":"2017-01-09T11:20:10","date_gmt":"2017-01-09T05:50:10","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=98461"},"modified":"2017-01-19T15:22:47","modified_gmt":"2017-01-19T09:52:47","slug":"section-145-a-of-income-tax-act-is-not-applicable-to-a-service-provider-company","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2017\/01\/09\/section-145-a-of-income-tax-act-is-not-applicable-to-a-service-provider-company\/","title":{"rendered":"Section 145-A of Income Tax Act is not applicable to a service provider company"},"content":{"rendered":"

Bombay High Court:<\/strong> While disposing of an appeal under Section 260-A of the Income Tax Act, 1961 the\u00a0Division Bench of M.S. Sanklecha, A.K. Menon, JJ. held that the provisions of Section 145-A of the Act are\u00a0applicable to manufacturing and trading companies and not to a service provider company.\u00a0For the assessment of a real estate consultancy, the Assessing Officer included the service tax billed by it\u00a0for rendering services as trading receipts on invocation of Section 145-A(ii) of the Act (prescribes\u00a0\u2018method of accounting in certain cases\u2019). Besides, the Assessing Officer also invoked Section 43-B of the\u00a0Act (allows \u2018certain deductions only on actual payment\u2019) stating that the service tax billed had not been\u00a0paid over to the Government till the due date of filing the return. Later, the Commissioner of Income Tax\u00a0(Appeals) also upheld the Assessing Officer\u2019s order. On further appeal, the Tribunal however held that\u00a0Section 145-A(a)(ii) of the Act would have no application in respect of the service tax billed on rendering\u00a0of services.<\/p>\n

The High Court noted that Section 145-A(a)(ii) of the Act only covers cases where the amount of tax,\u00a0duty, cess or fee is actually paid by the assessee to bring the goods to the place of its location and\u00a0condition as on the date of valuation. In the instant case, the assessee was rendering services and had\u00a0not incurred any liability for bringing any goods to the place of its location. Since, the service tax billed\u00a0has no relation to any goods nor does it have anything to do with bringing the goods to a particular\u00a0location, Section 145-A(a)(ii) of the Act would not apply to the service tax billed on rendering of services.\u00a0The Court also observed that since the assessee had not claimed any deduction on account of the\u00a0service tax payable in order to determine its taxable income, there could be no occasion to invoke\u00a0Section 43-B of the Act. Therefore, the appeal was found to involve no substantial questions of law, and\u00a0was accordingly dismissed. [Commissioner\u00a0of\u00a0Income\u00a0Tax v. Knight\u00a0Frank\u00a0(India)\u00a0Pvt.\u00a0Ltd., \u00a02016 SCC OnLine Bom 9728<\/a>, decided on August 16, 2016]<\/p>\n","protected":false},"excerpt":{"rendered":"

Bombay High Court: While disposing of an appeal under Section 260-A of the Income Tax Act, 1961 the\u00a0Division Bench of M.S. Sanklecha, <\/p>\n","protected":false},"author":91,"featured_media":74381,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[13081],"class_list":["post-98461","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-income-tax-act"],"yoast_head":"\nSection 145-A of Income Tax Act is not applicable to a service provider company | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2017\/01\/09\/section-145-a-of-income-tax-act-is-not-applicable-to-a-service-provider-company\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Section 145-A of Income Tax Act is not applicable to a service provider company\" \/>\n<meta property=\"og:description\" content=\"Bombay High Court: While disposing of an appeal under Section 260-A of the Income Tax Act, 1961 the\u00a0Division Bench of M.S. 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