2010 (10) TMI 781

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..... levant facts that arise for consideration are that the appellants are distributors of prepaid SIM cards of BSNL and they had filed a refund application for an amount of Rs.1,39,790 including the interest, on the ground that they were not liable to pay service tax as the said service tax amount has already been paid by the BSNL; noticing that they have paid the service tax which is not payable by t .....

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..... of which, Commissioner (Appeals) was not able to decide the issue.   5. I have considered the submissions made by both sides and perused the records. I find that plain reading of the findings of the ld. Commissioner (Appeals) indicates that while upholding the Order-in-Original, the order has traversed beyond the allegations made in the show-cause notice and the findings recorded by the Adj .....

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