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of <h1>Civil Appeals Withdrawn; Appellants Granted Liberty to Pursue Legal Remedies; Pending Applications Disposed.</h1> <h3>M/s GOODYEAR INDIA LIMITED Versus COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, DELHI</h3> The SC dismissed the civil appeals as withdrawn, granting the appellants liberty to pursue remedies in accordance with the law. All pending applications ... Seeking permission to withdraw these Civil Appeals with liberty to seek remedies in accordance with law - Levy of service tax - Business Auxiliary service or not - commission paid by the appellants to the commission agents - reverse charge mechanism - Revenue neutrality - HELD THAT:- The Civil Appeals are dismissed as withdrawn. The Supreme Court dismissed the Civil Appeals as withdrawn with liberty to seek remedies in accordance with law. Pending applications were disposed of. HON'BLE MRS. JUSTICE B. V. NAGARATHNA and HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH presided over the case. Appellant represented by Mr. Gopal Sankaranarayanan, Sr. Adv. Mr. Ajay Aggarwal, Adv. Mr. Adarsh Aggarwal, Adv. Mr. Naveen Bindal, Adv. Mr. Vishnu Kant, AOR.
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