https://www.taxtmi.com/caselaws?id=190745 The Tribunal held that the applicant-company, formed as a joint venture, was not liable for service tax under Section 66A of the Finance Act, 1994, for consultancy services received before its incorporation. The Tribunal found that as the services were availed by the parent company before the decision to acquire the business and the applicant did not exist when the services were rendered, it could not be considered the recipient of the services. Consequently, the demand for service tax was deemed not maintainable, and the Tribunal granted a waiver of pre-deposit and stayed the collection of dues during the appeal process. en-us Tue, 26 Nov 2013 00:00:00 +0530 Fri, 24 Feb 2017 15:33:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190745 The Tribunal held that the applicant-company, formed as a joint venture, was not liable for service tax under Section 66A of the Finance Act, 1994, for consultancy services received before its incorporation. The Tribunal found that as the services were availed by the parent company before the decision to acquire the business and the applicant did not exist when the services were rendered, it could not be considered the recipient of the services. Consequently, the demand for service tax was deemed not maintainable, and the Tribunal granted a waiver of pre-deposit and stayed the collection of dues during the appeal process. Case-Laws Service Tax Tue, 26 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190745