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    <title>Entity Uses Service Tax Post-Merger Despite Not Informing Superintendent; Adjustment Allowed Despite Technical Violation.</title>
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    <description>Utilization of Service Tax, paid by one assessee, by the another assessee after merger between the two - the issue herein is only non-observance of procedure of intimation to Range Superintendent etc. and is only a technical violation, if any - Adjustment allowed - AT</description>
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      <description>Utilization of Service Tax, paid by one assessee, by the another assessee after merger between the two - the issue herein is only non-observance of procedure of intimation to Range Superintendent etc. and is only a technical violation, if any - Adjustment allowed - AT</description>
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