COMMISSIONER OF SERVICE TAX Vs. RELIANCE COMMUNICATION LTD.

JUDGEMENT

(1.) THIS appeal filed by revenue is directed against the impugned Order in Original number 3/ST -II/SJS/2010 dated 10.5.2010 passed by Commissioner Service Tax Mumbai -11.

(2.) HEARD both sides.

(3.) THE learned AR appearing on behalf of Revenue reiterated the points set out in the appeal. The AR tried to draw a distinction between the erstwhile section 84 and the new section 84 introduced from 19.08.2009, and stated that in view of the explanation appended to the new section 84, there is an error in the Commissioner's order.