TMI BlogDemand of Service Tax - Merger / Demerger of units - ven if it is assumed that BAS was provided, then...Demand of Service Tax - Merger / Demerger of units - ven if it is assumed that BAS was provided, then too only Abhijeet Ltd. and Corporate Ltd. were liable to pay service tax and not the Power Plants and Sponge Iron Plants, which constituted “the Demerged Undertakings” and which alone stood merged with the Appellant. Even in such a situation, it is doubtful whether the Appellant could be held to be liable for discharge service tax liability of the “Demerged Undertakings”. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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