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TMI Blog2019 (5) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... inal Order Nos.40251-40254/2019. 2. On behalf of the appellant, Ld. Counsel Ms. K. Nancy appeared and submitted that there are apparent errors on the face of record which needs to be rectified. She made oral and written submissions as under: i) The assessee had filed two appeals viz. ST/146/2011 and ST/268/2011 against the impugned Order-in-Original No.59 & 60/2010 dated 29.11.2010 passed by the adjudicating authority viz. Commissioner of Service Tax, Chennai (respondent). ii) In terms of the order passed, the authority dropped major portion of the demands relating to service tax payment on various services. In respect of SCN No.26/2009 dt. 02.03.2009 and 566/2009 dt. 21.10.2009 demands were made for Rs. 1,60,36,913/- and Rs. 10,75, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of reimbursable expenses and partly remanded in respect of service tax on GTA services. vi) After considering the rival arguments advanced, in para-5 of the said Final Order, the Tribunal has rendered the following findings : "5. After going through the facts as also the ratio of the Hon'ble Supreme Court judgment supra, we find that the above decision squarely applies to the facts of the present case and hence the demands cannot sustain. For these reasons, we set aside the demands in respect of reimbursable expenses and allow the assessee's appeals No. ST/146, 268/2011 in this regard." vii) Further, the following findings have been made in paras 6 and 7 with regard to assessees' claims made in the appeals filed by them : "6. Wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore constrained to remand this issue back to the file of the adjudicating authority to pass a denovo adjudication order, after offering reasonable opportunity to the appellants and after considering all such supporting documents placed/to be placed by the assessee." viii) Thus effectively, as per the findings in para 5 to 7 of the Tribunal's Final Order dt. 07.02.2019, the department's plea for remitting the matter to the original authority for reconsideration of the issue relating to charging of service tax on reimbursable expenses was rejected and the applicant/appellant's pleas with regard to setting aside of the remaining demand was partly allowed and partly remanded with respect to GTA services with a direction to the original aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut of the Order-in-Original No.59 & 60/2010 dt. 29.11.2010 against the adjudicating authority's confirmation of service tax demands of Rs. 10,44,079/- on CHA and GTA services, Rs. 98,238/- in respect of reimbursable expenses relating to EDI charges, Bank commission and Loading and Unloading charges and demand of Rs. 9,45,841/- on GTA services. Against the same orders-in-original, the Revenue had also filed Appeals ST/142 & 143/2011 against the dropping of demand by the adjudicating authority to the extent of Rs. 1,60,68,619/- on reimbursable expenses. 5.2 With respect to assessee appeals ST/146 & 268/2011, in respect of confirmation of service tax demand on GTA services claimed to be used for transportation of goods to SEZ units, amountin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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