2017 (3) TMI 1460

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..... n filed against the order of Commissioner (A) Delhi dated 31.12.2010. The appellant is registered with the service tax department and paying service tax under the category of management consultant. The dispute has arisen on a demand of Rs. 1,09,257/- by way of service tax for the period July 2005 to September 2005. Revenue was of the view that this service tax is payable on amount claimed to be ou .....

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..... ity to verify the same with original documents.   2. With the above background I have heard Shri Siddhartha Nigam, CA for the Appellants and Shri R.K. Mishra, DR for the Respondent.   3. Ld. Counsel submitted that it is settled position of law that out of pocket expenses cannot be incurred for payment of service tax. It is his submission that the Commissioner (A) ought to have allowed .....

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..... submitted the copy of some of such bills evidencing the out of pocket expenses.   6. In the fact and circumstances of the case, I find that issue needs to be remanded to the original adjudicating authority who is directed to consider the documents which will be submitted by the appellant and extend the benefit of deduction of out of pocket expenses after verification of the original documen .....

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