https://www.taxtmi.com/caselaws?id=187029 The President allowed the change of name application to M/s DSM Sinochem Pharmaceuticals India Private Limited and granted the early hearing of the appeal. The appeal challenged an adjudication order imposing liability under the reverse charge mechanism for commission payments to overseas agents. Citing the Supreme Court ruling, the judgment deemed the tax, interest, and penalty unsustainable due to the introduction of Section 66A in the Finance Act, 1994. Consequently, the appeal was allowed, the impugned order set aside, and no costs awarded. en-us Tue, 25 Mar 2014 00:00:00 +0530 Fri, 07 Oct 2016 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187029 The President allowed the change of name application to M/s DSM Sinochem Pharmaceuticals India Private Limited and granted the early hearing of the appeal. The appeal challenged an adjudication order imposing liability under the reverse charge mechanism for commission payments to overseas agents. Citing the Supreme Court ruling, the judgment deemed the tax, interest, and penalty unsustainable due to the introduction of Section 66A in the Finance Act, 1994. Consequently, the appeal was allowed, the impugned order set aside, and no costs awarded. Case-Laws Service Tax Tue, 25 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187029