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


Last updated: 24 December 2020

Court :
CESTAT, New Delhi

Brief :
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.

Citation :
Service Tax Appeal No. 50893 of 2015 (dated, October 07, 2020)

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Bimal Jain
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