SPICE ENTERTAINMENT LTD Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) The relevant facts giving rise to the filing of these appeals, which touch upon the questions of law raised, are as follows:-

(2.) Aggrieved by the deletion of the additions/disallowances, the Revenue carried the matter in further appeal to the Tribunal. The appellant also filed cross objections, assailing the order of the CIT (A) on the ground that the assessment order, having been passed in the name of Spice Corp Ltd., a non-existent entity, was bad in law and void ab-initio.

(3.) In this backdrop, the question that arises for consideration is as to whether the assessment in the name of a company which had been amalgamated and had been dissolved with the said amalgamating company will be null and void or whether framing of assessment in the name of such a company is a mere procedural defect which can be cured. The appeals were, thus, finally admitted and heard on the following questions of law:-