Service tax & Vs section 43B of income tax act

Hi All

I have a query on service tax vs section 43B of income tax, which is below.

A client (Company) of one of my freind has raised service tax invoices to its clients (Appx. 60 lakhs, includes 6 lakhs service tax elements) in the FY 08-09. Now company has collect all the money due from its debtots as mentioned above. Services tax liability has not passed though P & L Accounts. All service tax amount collected has not been deposited in to services tax authorities till date.

My question is whether such service tax collected and not paid will be covered under section 43B of the Income tax Act and to be added to the income of the company for FY 0809? if it is to be added in FY 0809 and paid after due date (in FY0910) of filing of income tax return, whether it is to be allowable deduction for FY0910?

I would be thankful of all of you who would answer of my above query.

Thanks