2010 (10) TMI 781

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....9 dated 24-3-2009.   2. The relevant 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....

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....etween themselves and BSNL, in the absence 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....