Cessation of service tax liability - Date of amalgamation/ ...
Service Tax Liability Ends on Appointed Date of Amalgamation, Not Registration Amendment Date.
July 20, 2019
Case Laws Service Tax AT
Cessation of service tax liability - Date of amalgamation/ merger between the service provider and principal - Appointed ate is 1.4.2010 - Registration Certificate was amended only on 05.12.2012 - The ‘appointed date’ is to be taken into consideration.
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