https://www.taxtmi.com/caselaws?id=800181 Amalgamation extinguishes the transferor company's legal existence, rendering proceedings and a show-cause notice issued solely in its name a nullity. An adjudication order founded on such notice was set aside. Service-tax liability, amalgamation documentation and surrender of registration were left for fresh determination on the petitioner's representation rather than resolved in the quashed adjudication. en-us Tue, 29 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800181 Amalgamation extinguishes the transferor company's legal existence, rendering proceedings and a show-cause notice issued solely in its name a nullity. An adjudication order founded on such notice was set aside. Service-tax liability, amalgamation documentation and surrender of registration were left for fresh determination on the petitioner's representation rather than resolved in the quashed adjudication. Case-Laws Service Tax Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800181