https://www.taxtmi.com/caselaws?id=206516 The Tribunal upheld the Commissioner (Appeals)'s decision, determining the effective date of amalgamation as 1.4.2004. Services provided by ITC Hotels Ltd. to other entities post this date were deemed self-services and not subject to service tax. The Tribunal directed verification of the refund claim for service tax paid during the amalgamation period and rejected the Revenue's appeal. en-us Thu, 29 Sep 2011 00:00:00 +0530 Mon, 18 Mar 2013 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206516 The Tribunal upheld the Commissioner (Appeals)'s decision, determining the effective date of amalgamation as 1.4.2004. Services provided by ITC Hotels Ltd. to other entities post this date were deemed self-services and not subject to service tax. The Tribunal directed verification of the refund claim for service tax paid during the amalgamation period and rejected the Revenue's appeal. Case-Laws Service Tax Thu, 29 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206516