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TMI Blog2018 (3) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellant has written off such advances and hence there will be no liability for payment of service tax. But since such certificates were procured only subsequent to the date of the impugned order, the appellant could not produce the same before the adjudicating authority. Matter remanded to the adjudicating authority for a de novo decision in the matter after perusing the additional do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d period 01.04.2011 to 31.03.2014 during the course of the scrutiny of the appellant, the Department noticed that the appellant had collected advances from various parties for carrying out the construction work. In the proceedings before the lower authority, it was concluded that the appellant was liable to pay service tax on such services received for carrying out construction work. Aggrieved by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he further submits that they are in possession of certificates from the various customers to the effect that the orders have been cancelled by them and the amount of advance has since been returned by the appellant. She further submits that such certificates could not be procured and submitted before the adjudicating authority, at the time of adjudication hence she prayed that the impugned order m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ances, we set aside the impugned order and remand the matter to the adjudicating authority for a de novo decision in the matter after perusing the additional documents which the appellant is in a position to submit. To facilitate the same an effective hearing may be extended to the appellant before passing orders in the de novo proceedings. 8. In the result, the impugned order is set aside and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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