9911796707
TMI Blog2014 (3) TMI 1065X X X X Extracts X X X X X X X X Extracts X X X X ..... OURT OF INDIA] has dismissd the judgment of the High Court in the case of Indian National Shipowners Association vs. UOI [2008 (12) TMI 41 - BOMBAY HIGH COURT] and has confirmed the position that a service recipient in India is liable to remit service tax for taxable services received from abroad only from 18.4.2006, after introduction of Section 66A in the Finance Act, 1994. Therefore, in view of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to change of name, issued by the Registrar of Companies along with a copy of a registration certificate issued by the Central Excise authorities, is filed. 2. In the circumstances, the name of the appellant shall stand altered as M/s DSM Sinochem Pharmaceuticals India Private Limited. 3. This application seeks early hearing of the appeal. Allowed. 4. The appeal is preferred against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 66A in the Finance Act, 1994. 6. In the light of the above ruling, the tax, interest and penal liability assessed by the primary authority and confirmed in the impugned Order-in-Appeal by the Commissioner (Appeals), cannot be sustained. Ld. A.R. for Revenue does not contest the legal position. Hence the appeal is allowed. The impugned order passed by the Commissioner (Appeals) confirming the ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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