2014 (3) TMI 1065

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....Present Shri Ashok Dhingra, Advocate with Ms. Sonia Gupta, Consultant for the appellant Present Shri Yashpal Sharma, A.R. for the Respondent/ Revenue Per Justice G. Raghuram: This is an application seeking change of name of the applicant to M/s DSM Sinochem Pharmaceuticals India Private Limited. A copy of a fresh certificate of incorporation consequent to change of name, issued by the Registrar....

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....xport sales during July 9, 2004 to March 31, 2006. 5. The Supreme Court in Indian National Shipowners Association vs. UOI reported in 2010 (17) STR J 57 (SC) 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. 6. In the light of the above ....