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2011 (9) TMI 837 - AT - Service TaxRefund claim on the ground of amalgamation of companies providing services each other from last date. - Effective date of amalgamation - date of agreement or date of approval from high court - they filed refund claims of service tax paid during the period, on the ground that consequent upon amalgamation of the two with the holding company with effect from the appointed date they were one and the same entities and as such and The effective date as defined in the scheme of amalgamation approved by the Hon'ble High Court is the date relating to the implementation of the order as is clear from the date appearing in the said scheme - Held that:- As such, the service tax provided to the ITC Ltd. and Ansal Hotels Ltd. have to be considered as having been provided on behalf of the transferee company viz. ITC. Ltd., in which case, no service tax liability would arise against the service provider. - Decided in favor of assessee.
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