9911796707
TMI Blog2019 (6) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. R.K. Manjhi, Authorised Representative for the Respondent ORDER JUSTICE DILIP GUPTA 1. The appellant is aggrieved by the order dated 20 February 2013 passed by the Additional Commissioner to the extent it confirms the demand of service tax on Miscellaneous reimbursements. It needs to be clarified that the appellant is not challenging the confirmation of demand against man power and security ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 9 February 2012 held that the expenses incurred in providing taxable services shall be part of the assessable value, since such expenses were inseparable and were internally connected. The Tribunal, therefore, remanded the matter to the adjudicating authority to determine the ultimate quantum of demand of service tax. The appeal was, accordingly, allowed by the Tribunal to the extent indicated i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty in its initial order dated 30 November 2006. It is, therefore, his submission that the order of the Adjudicating Authority so far it confirms the demand under the head "miscellaneous reimbursement" should be set aside. 5. Shri R.K. Manjhi, learned authorised representative for the Department, has however stated that it is because of the statement contended in the order passed by the Tribunal t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he dropping of the demand in regard to man power and security services and it is for this reason that the Department had filed the appeal before the Tribunal. The Tribunal had remanded the matter to the Adjudicating Authority to pass a fresh order. The Adjudicating Authority was, therefore, required to re-determine the quantum of tax for two services, namely man power and security services. There ..... X X X X Extracts X X X X X X X X Extracts X X X X
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