https://www.taxtmi.com/caselaws?id=438894 The Tribunal held that M/s Star India Private Limited was not liable for service tax under Section 66A of the Finance Act, 1994, for services received by merged foreign companies. The demand invoking the extended period was deemed unsustainable as the appellant had disclosed necessary information. Additionally, the demand under the category of 'business support services' was found legally unsustainable. Previous Tribunal decisions supported the separate entity treatment of foreign branches post-merger. Consequently, the service tax demands were set aside, and the appeals were allowed on 08.06.2023. en-us Thu, 08 Jun 2023 00:00:00 +0530 Mon, 12 Jun 2023 08:43:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438894 The Tribunal held that M/s Star India Private Limited was not liable for service tax under Section 66A of the Finance Act, 1994, for services received by merged foreign companies. The demand invoking the extended period was deemed unsustainable as the appellant had disclosed necessary information. Additionally, the demand under the category of 'business support services' was found legally unsustainable. Previous Tribunal decisions supported the separate entity treatment of foreign branches post-merger. Consequently, the service tax demands were set aside, and the appeals were allowed on 08.06.2023. Case-Laws Service Tax Thu, 08 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438894