TMI Blog2019 (5) TMI 1411X X X X Extracts X X X X X X X X Extracts X X X X ..... equently, 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 appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In the identical case sale of SIM cards this Tribunal has decided that the sale of SIM cards does not amount to provision of service. He placed reliance on the following judgments:- Uttam Trading Company -2018(8)TMI 555-CESTAT Ahmedabad Moradabad Gas Service-2013 (31)STR 308 (Tri.-Del.) Daya Shankar Kailash Chand-2013(30) STR 428 (Tri.-Del.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereas the Commissioner (Appeals) dropped the demand under Section 73 (1) however, confirmed for recovery under Section 73 (A) of Finance Act, 1994. 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, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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