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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.
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