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2022 (3) TMI 360 - AT - Service TaxLevy of Service tax - Site Formation and clearance, excavation and earth moving and demolition Services - service tax on such services with effect from 16.06.2005 or thereafter - HELD THAT - It is observed that the Learned Adjudicating Authority concluded that the services were provided after 16.06.2005 on the basis of RA- Bills - the Adjudicating Authority has not considered the Measurement Sheet as well as the affidavit which of course is not available before the Adjudicating Authority. The matter needs to be re-considered as regard the actual date of service provided - Appeal is allowed by way of remand to the Adjudicating Authority.
Issues:
Appeal against service tax demand confirmation on "Site Formation and clearance, excavation and earth moving and demolition Services" along with interest and penalties. Analysis: The appellant, engaged in Site Formation and Clearance Services, received a work order from M/s Adani Energy Ltd, subcontracted the work to M/s S.R. Construction, and issued R.A. bills. The Commissioner confirmed the demand, stating the appellant manipulated bill dates to avoid service tax liability. The appellant argued that work completion dates were before the tax levy date of 16.06.2005. The appellant's Chartered Accountant presented evidence of timely invoicing and work completion. The Revenue argued services were provided post 16.06.2005 based on sub-contractor RA bills. Discrepancies in work order references and completion dates were highlighted. The main issue revolved around whether services were provided before the tax levy date. The Commissioner found the appellant liable based on RA bill dates. The appellant contended that actual service dates could be verified from the Measurement Sheet, supported by an affidavit filed post the original order. The Tribunal noted the need for reconsideration regarding the actual service dates and remanded the matter for a fresh order ensuring Principles of Natural Justice. The appeal was allowed for remand to the Adjudicating Authority for a fresh order, emphasizing the importance of considering all relevant evidence and ensuring procedural fairness.
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