2019 (5) TMI 1411

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....orized Representative for the Respondent 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 t....

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.... period April, 2005 to August, 2005 Section 73 (A) was not existing which was inserted in the 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....