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Service Tax Not Applicable on Pre-Merger Services from Overseas Providers to Foreign Entities u/s 66A, Finance Act, 1994.
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....Levy of Service tax - Reverse charge mechanism (RCM) - services received by three foreign companies which are being merged with the appellant company - the payments effected for the services received from another service provider abroad by the three foreign companies/overseas business entities which are proposed to merged with the appellant, is not amenable to charging service tax under section 66A of the Finance Act, 1994. - Demand set aside - AT....