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The Commissioner Of Service Tax-1 vs M/S. Dsp Merill Lynch Ltd on 6 September, 2017 cites

M/S. Hsbc Securities And Capital ... vs Commissioner Of Service Tax, Mumbai on 3 October, 2013

5. Mr. Jetly has contended that Merger and Acquisition Services come within the definition of Management Consultancy and would be included under Management Consultancy Services prior to 16th July 2001 and hence would be taxable. Mr. Jetly has contended that the introduction of Merger and Acquisition Services under the Banking and Financial Services with effect from 16th July 5/11 ::: Uploaded on - 13/09/2017 ::: Downloaded on - 14/09/2017 01:04:07 ::: 903-39-CEXA-3-27-2017.DOC 2001 makes no difference as Merger and Acquisition Services have been at all times a taxable service. Mr. Jetly has relied upon an order of the Appellate Tribunal in HSBC Securities & Capital Markets (I) P. Ltd. V. Commr. Of S.T. Mumbai1 , paragraph 4 of which reads thus:-
Custom, Excise & Service Tax Tribunal Cites 14 - Cited by 4 - Full Document

Indian National Shipowners ... vs Union Of India on 11 December, 2008

9. Having considered the arguments, we find merit in the submission of the learned counsel for the Assessee that "Merger and Acquisition Services" having been introduced for the first time as a separate category under Banking and other Financial Services with effect from 16th July 2001 would show that the said service was never a part of Management Consultancy Services which has been in existence at all times. We are of the view that "Merger and Acquisition" is highly technical and a restrictive term and cannot be related to the managing of the affairs of the organisation which would come within the definition of "Management Consultant". We are also of the view that the decision of Division Bench of this Court in Indian National Shipowners Association (Supra) would apply in the present case partially since that case has considered the issue of introduction of a new entry viz. mining service in the Finance Act and held that the levy of service tax on this service would be after the insertion of the new entry. We accordingly hold that service tax is payable on Merger and Acquisition Services only upon its insertion in the Banking and Financial Services with effect from 16th July 2001 and was not leviable prior thereto.
Bombay High Court Cites 34 - Cited by 118 - D K Deshmukh - Full Document

Union Of India & Anr vs Assn.Of Unified Telecom S.P.Of ... on 11 October, 2011

8. Mr. Shah has further contended that the services which were considered in that decision viz. mining services were held to be not taxable prior to the insertion of entry (zzzzj) in Section 65 (105) of the Act and drawing an analogy from this decision, Mr. Shah has submitted that the introduction of Merger and Acquisition Services with effect from 16th July 2001 as a separate category under the Banking and Financial Services would also be taxable only from the insertion of the new entry. The above decision of the Division Bench of this Court in Indian National Shipowners Association (Supra) has been affirmed by the Supreme Court in Union of India Vs. Indian National Shipowners Association 3.
Supreme Court of India Cites 42 - Cited by 185 - A K Patnaik - Full Document
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