S.L. Peeran, Member (J)

1. The appellant is required to pre-deposit the service tax amount of Rs. 2,19,397/-. The appellants contention is that the Commissioner (Appeals) has not given any finding on the part of the amount confirmed in the order while accepted the contention of giving deduction from the value of the taxable service amounting to Rs. 6,14,750/- for the financial years 2000-2004. He has only reproduced the Order-in-Original and Quoted the Ministrys Instructions to uphold the deduction while no reason has been given for confirmation of the demand. The learned Consultant submits that various reimbursable expenses do not form part of the taxable service as held by the Tribunal in the case of Bax Global India Ltd. v. Commissioner of Service Tax, Bangalore . He prays for waiver of pre-deposit of the amount.

2. The learned DR relies on the findings given by the Original authority and submits that no evidence has been placed by the assessee for seeking relief of the amounts.

3. We have carefully considered the submissions made by both the sides and perused the impugned order. We find that the Commissioner (Appeals) has merely extracted the Order-in-Original with regard to the deduction from the taxable service. The impugned order is not a speaking order and therefore, ultimately the appeal is required to be remanded to the Commissioner (Appeals). Hence the prayer for waiver of pre-deposit of the amount is accepted. The stay application is allowed by granting waiver of pre-deposit of the amount. There shall be no recovery of the amount even after expiry of 180 days from the issue of this order. The appeal to come up for hearing in its turn.

(Pronounced and dictated in the open court)