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2019 (5) TMI 1411 - AT - Service TaxLevy of service tax - sale of internet cards for enabling the buyer to excess the internet - demand under Section 73 (1) or under Section 73 (A) of Finance Act, 1994? - HELD THAT:- Firstly, there is no proposal in the SCN to recover the amount under Section 73 (A) the same cannot be invoked subsequently, either in adjudicating order or in the appellate order. Moreover during the relevant period Section 73 (A) was not in force, therefore, in any circumstances the Commissioner (Appeals) should not have invoked under Section 73(A). There is no appeal by the Revenue against setting aside of demand under Section 73 (1). The demand do not sustain - appeal allowed - decided in favor of appellant.
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