Incomplete records in service tax valuation justified remand for fresh adjudication and fuller fact-finding.

Where service tax liability depends on facts within the assessee's special knowledge, and invoices, work orders and primary records are withheld despite repeated opportunities, the evidentiary burden may shift and the dispute cannot be conclusively decided on an incomplete record. Bank statements and third-party material may be used for inquiry, but fuller fact-finding is required before determining taxability, abatements, limitation and penalties. The matter was therefore remitted for fresh adjudication, with directions to give both sides an opportunity to produce relevant documents and cooperate in the inquiry.

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Issues: Whether the service tax demand and penalty matter required fresh adjudication on account of incomplete disclosure of material facts and failure to produce primary records, and whether the adjudication could proceed on bank statements and third-party records after the assessee did not furnish invoices and work orders.

Analysis: The dispute concerned valuation of service tax liability arising from commercial construction activity, where the Revenue relied on bank statements and third-party information after repeated requests for invoices, work orders and supporting documents were not met. The governing principles applied were that the initial burden to establish taxability lies on the Revenue, but the assessee must disclose material facts within its special knowledge, and the evidentiary onus may shift when relevant documents are withheld. The record showed repeated summons, calls for records, and partial cooperation, but the factual matrix was still incomplete. In that situation, a conclusive determination on the true nature of receipts, abatements, exemptions, limitation and penalties required fuller fact-finding.

Conclusion: The matter was required to be remitted for fresh adjudication, with directions to afford the assessee an opportunity to produce documents and to cooperate in the inquiry.

Final Conclusion: The impugned adjudication was modified to the extent of remitting the matter to the original authority for a fresh, reasoned decision after granting opportunity to both sides and enabling production of all relevant materials.

Ratio Decidendi: Where material facts necessary to determine taxability are within the assessee's special knowledge and primary records are not produced despite opportunity, the dispute may be remitted for fresh adjudication so that liability is decided on a complete factual record.

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