Remand granted for fresh order emphasizing evidence consideration, procedural fairness. Discrepancies in work order references noted.

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. The Tribunal found discrepancies in work order references and completion dates, highlighting the need for verification of actual service dates based on the Measurement Sheet and supporting affidavit. The Commissioner's decision was set aside, and the matter was remanded for a fresh order, focusing on Principles of Natural Justice.

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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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