https://www.taxtmi.com/caselaws?id=388315 The Tribunal ruled in favor of the appellant, holding that the refunded amount to the customer after the show cause notice prevented the application of Section 73A for recovery of service tax. The Tribunal emphasized the inapplicability of Section 73A in these circumstances, citing a prior decision under Section 11D of the Central Excise Act. As a result, the impugned order was set aside, and the appellant's appeal was allowed, highlighting that Section 73A did not apply in this case. en-us Mon, 16 Sep 2019 00:00:00 +0530 Wed, 13 Nov 2019 10:07:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388315 The Tribunal ruled in favor of the appellant, holding that the refunded amount to the customer after the show cause notice prevented the application of Section 73A for recovery of service tax. The Tribunal emphasized the inapplicability of Section 73A in these circumstances, citing a prior decision under Section 11D of the Central Excise Act. As a result, the impugned order was set aside, and the appellant's appeal was allowed, highlighting that Section 73A did not apply in this case. Case-Laws Service Tax Mon, 16 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388315