Service Tax liability of Demerged Undertakings cannot be fastened on assessee upon merger

Jayaswal Neco Industries Ltd. Vs Commissioner of Customs (CESTAT Delhi) The Hon’ble CESTAT, New Delhi, in Jayaswal Neco Industries Ltd. vs. Commissioner of Customs, Central Excise and Service Tax – Raipur [Service Tax Appeal No. 50893 of 2015 (dated, October 07, 2020)] held that, the assessee could not be held to be liable for discharging service tax liability of the Demerged Undertakings as it the service recipient and not service provider therefore, the confirmation of demand by the Commissioner is bad in law. Facts:- The Jayaswal Neco Industries Ltd. (“Appellant”), a manufact...