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TMI Blog2015 (2) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... id total demand, Rs. 1.10 Crores has been confirmed against them denying the benefit of Notification No.12/2003-ST dated 20.06.2003. The balance amount of Rs. 1.34 Crores was confirmed rejecting the claim of the Applicant that they have provided services in respect of construction of roads and railways and thus exempted from the scope of Service Tax. 2.1 The Ld.Consultant has submitted that while denying the benefit of Notification No.12/2003-ST dated 20.06.2003 the learned adjudicating authority has not accepted the evidences submitted by the Applicant in establishing their case that no Service Tax is payable on the value of material supplied along with the value of services. In support their said claim they had enclosed the VAT Returns(J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ards letter under F.No.B1/6/2005-06 TRU dated 27.07.2005. The Ld.Consultant submitted that even though they have placed evidences on record by procuring it from M/s. L & T relating to the work carried out for Railways, but the same were not considered and the demands were confirmed on the value received against these services. Further he has submitted that they have not undertaken construction of road along with building complexes, but separately executed the construction of roads against independent work orders issued to them, hence, the said services would not also fall within the scope of taxable service. All these evidences were not considered by the Ld. Adjudicating authority and the order was passed. 3. Per Contra, the Ld.A.R. for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvanced in respect of the demand confirmed in relation to service of laying down of roads and Railway lines. Both sides agree that the Appellant be given a fair chance to place all evidences in support of their claims before the adjudicating authority and the issues be decided afresh on the basis of the evidences. Thus, in the interest of justice we set aside the impugned order and remit the case to the learned adjudicating authority for deciding the issues afresh after considering all evidences on record and the evidences that would be produced by the Appellant during the course of adjudication proceeding. Needless to mention, a reasonable opportunity of hearing be granted to the Appellant. All issues are kept open. Appeal allowed by way o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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