TMI Blog2022 (10) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the respondents is to be held as having been conducted on behalf of the transferee company. 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. In view of the above observations of Tribunal, it can be concluded that the two entities namely JK Environ-tech LTD (JKETL) and the appellants are to be treated as one w.e.f 01.04.2013. It is not in dispute that the appellant themselves were manufacturer of excisable goods at the material time and therefore would have been entitled to availed Cenvat Credit of GTA services. In this background ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n -2011 16 taxmann.com 54 (New Delhi-CESTAT), the two entities namely the appellant and JK Environ-tech LTD (JKETL) are to be treated as one w.e.f the appointed date i.e. 01.04.2013. He argued that in that scenario all these services received by JK Environ-tech LTD (JKETL) are to be treated as services received by the appellant themselves. He argued that the appellant themselves are a manufacturer of paper they are entitled to avail Cenvat Credit of GTA Services. He argued that in that view of the matter the credit of Cenvat of GTA Service should be allowed. 3. Learned Authorised representative relies on the impugned order. 4. I have gone through the rival submission, I find that the fact that the appellant and JK Environ-tech LTD (JK ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies a date, there is little doubt that such date would be the date of amalgamation of transfer. But where the Court does not prescribe any specific date but merely sanctions the scheme presented to it - as has happened in this case - It should follow that the date of amalgamation/date of transfer is the date specified in the scheme as the transfer date . It cannot be otherwise. It must be remembered that before applying to the Court under Section 39(1) a scheme has to be framed and such scheme has to contain a date of amalgamation/transfer. The proceedings before the Court may take some time; indeed, they are bound to take some time because several steps provided by Section 391 to 394A and the relevant Rules have to be followed and complie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shares etc. may have all taken place subsequent to the date of amalgamation/transfer, yet the date of amalgamation in the circumstances of this case would be January 1, 1982. This is also the ratio of the decision of the Privy Council in Raghubar Dayal v. Bank of Upper India Ltd. - AIR 1919 PC 9. As is seen from the above, the Hon ble Apex Court has observed that it is the date of amalgamation as presented in the scheme which has to be taken as the transfer date , inasmuch as the Court s approval may come much later. Further, it is seen from the highlighted portion of the above reproduced order that the Hon ble Supreme Court observed that the scheme of amalgamation would not take effect on and from the date of the order sanctioning ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity of service tax, there should be a service provider and a service receiver. No one renders service oneself, as such, there can be no question of leviability of service tax. Having held that the amalgamation is effective from 1-4-2004, the service provided by the respondent has to be considered as provided to himself, in which case, no service tax would arise against them. The order of the Commissioner cannot be faulted upon on this ground. At this stage, we may take into consideration the learned DR s reference to clause 7 of the scheme of amalgamation which is as follows : 7. Savings of concluded Transactions : The transfer of the undertaking of the Transferor Companies under clause 4 above, the continuance of the proceedings un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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