2015 (1) TMI 343

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..... ibunal in the case of ITC Hotels Ltd. - [2011 (9) TMI 837 - CESTAT, NEWDELHI], wherein it was held that once the companies are amalgamated and they become one entity, the question of rendering any service would not arise. Appellant has made out a strong case for waiver of pre-deposit of dues adjudged against them. Accordingly, we grant waiver from pre-deposit of the dues adjudged against the appel .....

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..... t rendering any service to M/s. SABMiller Breweries Pvt. Ltd. does not arise as there cannot be any service to self, which can be taxed. In this connection, he relies on the decision of the Tribunal in the case of ITC Hotels Ltd. - 2012 (27) S.T.R. 145, wherein it was held that once the companies are amalgamated and they become one entity, the question of rendering any service would not arise. .....

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