2019 (5) TMI 1411

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....ent ORDER PER: RAMESH NAIR The issue involved is that whether the appellant is liable to pay the service tax on the sale of internet cards for enabling the buyer to excess the internet. 2. Sh. B.R. Shah Ld. C.A appearing on behalf of the appellant submits that they are selling the internet cards of their principle of M/s. Space Online Pvt. Ltd. to the individual customers. He submits that the ....

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....he Finance Act w.e.f 18.04.2006. Therefore, the Commissioner (Appeals) should not have invoked Section 73 (A). 4. Sh. S.K. Shukla Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 5. Heard both the sides and perused the records. We find that in the SCN the demand was proposed under Section 73 (1) whereas the Commissioner (Appeals) dropped th....