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Service Tax on Services to or from Amalgamating Companies after appointed date
Case Law Details
- Case Name
- M/s Usha International Ltd. Vs CST, New Delhi (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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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...
