Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (8) TMI 409 - CESTAT, MUMBAIService tax liability - Change in the name of the company - Whether service tax demand against M/s Fast Track Travels can be recovered from M/s MAtoshree Tours & Travels - During the period in question M/s Fast Track Travels was the service provider to M/s SICCL - Letter dt. 7.7.2004 written by Shri R.D.Bodke clearly states about the change in name as well as taking over the business of old firm - Letter also makes a request for making payment in the name of the new company - . He clearly stated that the name of the firm is changed. The ledger account of the service recipient also showed change of firm's name w.e.f 02.08.2004. It is on record that M/s Fast Track Travels or any of its partner had not raised any objection against letter dt. 7.7.2004 to the department - Therefore, agree with the finding of the Commissioner (Appeals) that M/s Matoshree Tours & Travels is liable to pay service tax on the service rent-a-cab provided to M/s SICCL during the relevant period.
|