https://www.taxtmi.com/highlights?id=65460 Levy of service tax - receipt of intellectual property service from the overseas entity - consequence of merger - The adjudicating authority has failed to consider the deemed demutualization of amalgamated entity and amalgamating entities for the period prior to effective merger and has superficially applied the appointed date conundrum to the ‘no brainer’, and default, articulation in section 66A of Finance Act, 1994 without taking in the entire canvass of this special provision of law to charge tax on specifically intended transactions. - AT en-us Mon, 05 Sep 2022 12:53:34 +0530 Mon, 05 Sep 2022 12:53:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65460 Levy of service tax - receipt of intellectual property service from the overseas entity - consequence of merger - The adjudicating authority has failed to consider the deemed demutualization of amalgamated entity and amalgamating entities for the period prior to effective merger and has superficially applied the appointed date conundrum to the ‘no brainer’, and default, articulation in section 66A of Finance Act, 1994 without taking in the entire canvass of this special provision of law to charge tax on specifically intended transactions. - AT Highlights Service Tax Mon, 05 Sep 2022 12:53:34 +0530 https://www.taxtmi.com/highlights?id=65460