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TMI Blog2017 (11) TMI 1396X X X X Extracts X X X X X X X X Extracts X X X X ..... Devender Singh The appellants are in appeal against the impugned order. 2. The brief facts of the case are that the appellants are registered with the Department under the category of Manpower Recruitment & Supply Agency Services. An audit was conducted of their accounts for the Financial Year 2005-2006 to 2007-2008. During the audit, it was found that the appellants had provided certain servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e doing the business of providing the Manpower to their clients as a 'Pure Agent' and hence not liable to pay the Service Tax on the reimbursable expenditures on behalf of their client for conducting interviews. He submitted that they had raised various contentions in their submission before the Ld. Commissioner (Appeals) and the Ld. Commissioner (Appeals) has not given any findings on the avermen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in the order of the Ld. Commissioner (Appeals). 5. Heard the parties and perused the records. 6. We find that the demand in this case has been upheld by the first appellate authority who, in his very brief order, has given a finding that there is no evidence of reimbursement of actual expenses in this case and that the appellants have failed to qualify the exact nature of the Pure Agent as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that they receiving the expenses on the actual basis only. 7. Considering that significant contentions made by the appellants in their submissions before the Ld. Commissioner (Appeals) have not been dealt at all by the first appellate authority, the matter needs to be re-examined by the Ld. Commissioner (Appeals) again. It is imperative that all the submissions made by the appellants in their de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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