https://www.taxtmi.com/caselaws?id=392812 The Tribunal upheld the original authority's decision to grant the refund, emphasizing the appointed date in the Scheme of Arrangement and binding judicial precedents. The Tribunal found the appellant entitled to the refund, as the merger took effect from the appointed date, making the service tax paid eligible for refund. The appeal was allowed with consequential relief, following Supreme Court and Tribunal precedents in similar cases. en-us Fri, 28 Feb 2020 00:00:00 +0530 Wed, 19 Aug 2020 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392812 The Tribunal upheld the original authority's decision to grant the refund, emphasizing the appointed date in the Scheme of Arrangement and binding judicial precedents. The Tribunal found the appellant entitled to the refund, as the merger took effect from the appointed date, making the service tax paid eligible for refund. The appeal was allowed with consequential relief, following Supreme Court and Tribunal precedents in similar cases. Case-Laws Service Tax Fri, 28 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392812