Service Tax on Services to or from Amalgamating Companies after appointed date

Brief of the Case In the case of M/s Usha International Ltd. Vs. CST, it was held that In case of amalgamation of companies  appointed date as per Amalgamation Scheme is required to be taken as the date of amalgamation and not the date on which entire formalities were completed and the service provided by assessee from the appointed date to Amalgamating Company is  to be considered as provided to self, in which case, no service tax liability would arise against them. Facts of the case The appellant filed a refund claim of Rs.84,76,586/- on 8.1.2009 seeking refund of service tax paid on royal...