TMI Blog2014 (7) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... ces were provided and the period when consideration of the services was received - Therefore, In the interest of justice, the matter is required to be remanded back to the adjudicating authority. Appellant should furnish all the required documents to the adjudicating authority to establish that periods when services were provided, were before the period when their activities were not liable to ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by them became taxable only from 10.09.2004. He also filed copies of the certificates from their clients M/s. Ravi Builders and M/s. Shubh Laxmi Corporation to claim that services to M/s. Ravi Builders and M/s. Shubh Laxmi Corporation were provided before 10.09.2004 but payments were received in FY 2005-06. That service tax on plastering was brought only w.e.f. 16.06.2005 and this work was also c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the period when consideration of the services was received. Adjudicating authority in paragraph no.15 of the OIO dt. 24.10.2011 has held that appellant did not furnish any documentary evidence that services were provided before 10.09.2004. The certificates now produced were not provided to the lower authorities. In the interest of justice, the matter is required to be remanded back to the adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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