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2019 (6) TMI 125 - AT - Service TaxDemand of Service Tax - Miscellaneous reimbursements - HELD THAT:- 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 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. The order dated 20 February 2013 to the extent it quantifies the amount of service tax towards miscellaneous reimbursement is set aside - Appeal allowed.
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