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TMI Blog2019 (6) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax for miscellaneous reimbursement needs to be set aside. The order dated 20 February 2013 to the extent it quantifies the amount of service tax towards miscellaneous reimbursement is set aside - Appeal allowed. - Service Tax Appeal No. 55144 of 2014 - Final Order No. 50738/2019 - Dated:- 9-5-2019 - MR. JUSTICE DILIP GUPTA, PRESIDENT And MR. BIJAY KUMAR, MEMBER (TECHNICAL) Mr. Manish Saharan, Advocate for the Appellant 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry 2013. The order of the adjudicating authority indicates that it has confirmed the demand for all the three services, namely man power, security and miscellaneous reimbursement. 4. It is contended by Shri Manish Saharan, learned counsel for the appellant that what was required to be examined by the Adjudicating Authority after remand by the Tribunal was whether service tax could be levied for man power and security services only as it was with regard to these two services that the Department had filed the appeal before the Tribunal, but the Adjudicating Authority confirmed the demand against the miscellaneous reimbursement also, for which the demand had been dropped by the Adjudicating Authority in its initial order dated 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, required to re-determine the quantum of tax for two services, namely man power and security services. There was no occasion for Adjudicating Authority to determine the quantum of tax for miscellaneous reimbursement as that was not even an issue before the Tribunal. The appellant is therefore, justified in ascertaining that the order passed by the Adjudicating Authority to the extent it quantifies the amount of service tax for miscellaneous reimbursement needs to be set aside. 8. Thus for the reason stated above, the order dated 20 February 2013 to the extent it quantifies the amount of service tax towards miscellaneous reimbursement is set aside. The appeal is allowed to this extent. (Dictated and pronounc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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