https://www.taxtmi.com/caselaws?id=351643 The court interpreted a Scheme of Arrangement under the Companies Act, 1956, involving the transfer of an undertaking to another entity. It addressed the successor company's liability for service tax demands against the predecessor, emphasizing the need for adjudication. The validity of show cause notices was examined, with the court emphasizing due process and dismissing a premature request to quash notices. The court directed the tax authority to consider objections, provide a hearing, and issue a reasoned order within a specified timeframe, allowing for further legal recourse if necessary. en-us Mon, 20 Nov 2017 00:00:00 +0530 Sat, 17 Mar 2018 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351643 The court interpreted a Scheme of Arrangement under the Companies Act, 1956, involving the transfer of an undertaking to another entity. It addressed the successor company's liability for service tax demands against the predecessor, emphasizing the need for adjudication. The validity of show cause notices was examined, with the court emphasizing due process and dismissing a premature request to quash notices. The court directed the tax authority to consider objections, provide a hearing, and issue a reasoned order within a specified timeframe, allowing for further legal recourse if necessary. Case-Laws Service Tax Mon, 20 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351643