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Service Tax - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Demand of Service Tax - Merger / Demerger of units - ven if it ...

Service Tax

December 28, 2020

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

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