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TMI Blog2015 (2) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... ded on transit house income earned by the appellant during the period 1.10.10 to 30.4.2011 that for providing transit guest house to employees of sister unit which is covered under Business Support Service(BSS) . Therefore, they are required to pay service tax. 3. The service tax is also demanded on reimbursement of amount received by the appellant from their sister unit, where their employees have been posted under the category Manpower Recruitment or Supply Agency service during the period 1.10.10 to 31.3.2011. Another demand of service tax has been confirmed for the period 1.10.2010 to 30.9.2011 on the premise that the appellant has made provision in their books of account on account of Management Consultancy Service provided by them to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i reported in 2014 (35) STR 553 (Tri-Delhi). As they have received reimbursement of the salaries paid to their employees through their sister concern render service to their sister concern, therefore, that activity does not fall under the category Manpower recruitment or supply agency service. He further submits that the appellant is providing management service to their sister unit as the actual amount is payable to them is not known, therefore, the appellant is making provision of the amount receivable towards Management Consultancy Service in their books of account to be received from their sister unit.. Therefore, the demand confirmed under this head is also not sustainable. He also submits that in the impugned order, the ld. Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner in the case of Management Consultancy Service has sought a verification to be done by the Assistant Commissioner. For denial of cenvat credit, the appellant has not produced any invoice. In these circumstances, the impugned order is not sustainable in the eyes of law and the matter needs examination at the end of the adjudicating authority. Therefore, we set aside the impugned order and remand the matter back to the adjudicating authority to give an opportunity to the appellant to produce all the relevant documents in support of their defence and to obtain verification report from the Assistant Commissioner with regard to the payment of service tax on Management Consultant Service. The adjudicating authority shall hear the appellant o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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