Refund of service tax - merger arrangement / scheme of ...

Who Can Claim Service Tax Refund in Mergers: Merged Company or Amalgamated Entity? Clarifying Eligibility Rules.

February 29, 2020

Case Laws Service Tax AT

Refund of service tax - merger arrangement / scheme of amalgamation - who is eligible to claim refund - merged company or amalgamated / resulted company - appointed date and merger date is 01.04.2014 upon the scheme becoming effective - it is not effective from the date with certified copy of HC order filed with the ROC - AT

View Source

← Previous Next →

Refund of service tax - merger arrangement / scheme of ...

Who Can Claim Service Tax Refund in Mergers: Merged Company or Amalgamated Entity? Clarifying Eligibility Rules.

February 29, 2020

Case Laws Service Tax AT

You may also like:

Levy of service tax - receipt of intellectual property service from the overseas entity - consequence of merger - The adjudicating authority has failed to consider the...

Levy of Service tax - Reverse charge mechanism (RCM) - services received by three foreign companies which are being merged with the appellant company - the payments...

Dishonor of Cheque - insufficiency of funds - existence of company after merger - When under a judicial order, merger of the Companies has taken place, the earlier...

HC held assessment orders passed in name of amalgamating companies void ab initio, despite participation of amalgamated company (RIL) in proceedings. Revenue authorities...

Denial of TDS credit post amalgamation and merger proceedings - scheme of arrangement approved by NCLT - assessee contended that due to the scheme of arrangement, the...

Assessment after merger of company - scope of section 170 - No separate notice issued for the amalgamated company - for reopening of assessment proceedings in respect of...

Refund claim of service tax paid - classification of services - Claiming a refund of the amount paid as tax as per their understanding of law cannot be disputed now -...

Assessment order passed against a non-existent entity due to merger of companies is invalid. The assessment order was passed in the name of Genpact India, which had...

Validity of reopening of assessment - notice against non existent entity / amalgamated company - Notices issued.

Refund claim rejected by adjudicating authority on grounds that services provided by appellant to SOLCIL did not qualify for exemption under Notification No. 25/2012-ST...

Refund claims – unjust enrichment – service tax paid under protest – refund allowed - AT

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

Time limitation for filing refund claim is one year from relevant date as per Section 11B of Central Excise Act, 1944 made applicable to service tax under Finance Act,...

HC held assessment proceedings invalid where conducted against non-existent company post-merger. Despite AO's awareness of merger during assessment and in original...

The High Court addressed the validity of a show cause notice (SCN) and final order issued against a non-existent entity, the rectification of procedural defects, and the...

Quick Updates: