https://www.taxtmi.com/caselaws?id=380683 The Tribunal held that the appellant was not liable to pay service tax on the sale of internet cards for enabling internet access. The Tribunal found that the Commissioner (Appeals) erred in invoking Section 73(A) of the Finance Act, 1994, which was not in force during the relevant period. As there was no proposal to recover the amount under Section 73(A) in the show cause notice, it could not be applied later. The demand was deemed unsustainable, and the appeal was allowed, modifying the impugned order. en-us Thu, 09 May 2019 00:00:00 +0530 Mon, 27 May 2019 07:09:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380683 The Tribunal held that the appellant was not liable to pay service tax on the sale of internet cards for enabling internet access. The Tribunal found that the Commissioner (Appeals) erred in invoking Section 73(A) of the Finance Act, 1994, which was not in force during the relevant period. As there was no proposal to recover the amount under Section 73(A) in the show cause notice, it could not be applied later. The demand was deemed unsustainable, and the appeal was allowed, modifying the impugned order. Case-Laws Service Tax Thu, 09 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380683