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Service Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

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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