TMI Blog2018 (4) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... the adjudicating authority - Held that: - the Service Tax demands in the impugned order have been worked on the basis of the bills raised by the appellant - The tax was payable upto 31.03.2011 on the basis of the actual receipts and not on the basis of the bills raised by the appellant. To this extent, the entire demand confirmed needs to be re-cast - the matter is required to be remanded back to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the relevant period from 01.04.2010 to 30.09.2011, the appellant was engaged in providing inter - alia, works contract service in respect of various projects. Taking the view that the appellant has failed to pay Service Tax properly during the period under consideration, after issue of show cause notice, the impugned order has been passed in which the Service Tax demand amounting to ₹ 6,23,1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice as well as in the impugned order the demand has been raised and confirmed on the basis of the bills raised by the appellant. This has resulted in inflated service tax demand. He further submitted that the demand of Service Tax has been raised eve n in respect of constructions undertaken for ESI Hospital, which is not for the purpose of commerce or industry and hence no Service Tax is payable. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s but the same has not been taken into account by the adjudicating authority. 3. The Id. D.R. justified the impugned order. But he fairly concedes that upto 31.03.2011, the Service Tax was payable on the basis of actual receipts and hence is required to be re - quantified. 4. After hearing both the sides and perused the records, we note at the outset that the Service Tax demands in the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the submissions made by the appellant. No doubt, an effective opportunity is required to be extended to the appellant to place all his submissions once again on record along with the details of Service Tax already discharged on the basis of actual receipts. The de - novo adjudication may preferably be completed within a period of 3 months from the date of receipt of this order since it is a l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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