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of <h1>Order set aside and matter remanded for fresh adjudication to verify precedents and examine reimbursable expenses inclusion</h1> <h3>Central Industrial Security Force Versus Commissioner of Service Tax, Noida</h3> CESTAT All. set aside the impugned order and remanded the matter to the Adjudicating Authority for fresh adjudication. The tribunal directed the authority ... Calculation of service tax - addition of reimbursable expense into accessible value of the services being provided by the appellant - HELD THAT:- The disputed issue stands decided by various decisions of the Hon’ble High Courts including Hon’ble Supreme Court in the case of Union of India V/s Inter Continental (India) [2008 (4) TMI 23 - SUPREME COURT]. The applicability of the said decision is required to be verified and examined as also types of expenses being claimed by the appellant as reimbursable. As such, it is deemed fit to set aside the impugned order and remand the matter to the Adjudicating Authority for fresh decision in the light of the precedent judgments upon which the appellant may choose to rely upon. Matter on remand. The appeal concerns addition of 'reimbursable expense' into the 'accessible value' of services supplied by the appellant. The Tribunal found the issue is governed by precedent, notably 'Union of India V/s Inter Continental (India) reported as 2008 (226) E.L.T. 16 (S.C.)', but held that the applicability of that decision and the 'types of expenses' claimed as reimbursable require verification and examination. The impugned order is set aside and the matter is remanded to the Adjudicating Authority for fresh decision in light of the cited precedents upon which the appellant may choose to rely. The appellant shall be given an opportunity to put forth their case. All issues are expressly left open for reconsideration by the Adjudicating Authority. The Tribunal heard the authorized representative in its absence of the appellant and directed reconsideration rather than resolving the question on the present record.
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