TMI Blog2022 (3) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... dicating Authority. - Service Tax Appeal No. 434 of 2011 - A/10224/2022 - Dated:- 8-3-2022 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. P.ANJANI KUMAR, MEMBER (TECHNICAL) Shri Pravin Dhandharia, Chartered Accountant appeared for the Appellant Shri G. Kirupanandan, Superintendent (Authorized Representative) for the Respondent ORDER The appellant is in appeal against the impugned order-in-original No. STC/6/Commr/Ahd/2011 dated 15.03.2011 wherein the service tax demand has been confirmed on Site Formation and clearance, excavation and earth moving and demolition Services along with interest and penalties. 2. The brief facts of the case are that the appellant is engaged in the activity of Site Formation and Clearanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed either on the same date or on the dates of prior to date of the R.A. bills issued by sub-contractor. 3. Shri Pravin Dhandharia, Learned Chartered Accountant appearing on behalf of the appellant submits that summary of measurement sheet along with affidavit of the sub-contractor clearly shows that the date of completion of work of Bill No. 15 dated 06.07.2005, 16 dated 12.07.2005, 17 dated 15.07.2005, 18 dated 20.07.2005 and 19 dated 03.08.2005 is before the cut-off date i.e. 16.06.2005. On measurement sheet period of work done is clearly mentioned i.e. from 1st April till 31st May 2005 and the same is not disputed by the Respondent. There is clear mention of contract number Proj/GAEL/Land/03 dated 20.04.2004 on all invoices of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no. issued by the appellant. From the Affidavit dated 05.11.2021 of Shri Piyushbhai Patel, Proprietor of M/s S.R. Construction, it can be seen that this was filed after OIO was issued on 15.03.2011. This Affidavit mentions that they have executed as per Contract No. PROJ/AIPL/CONTRACT/05/00063 dated 16.05.2005. At the same time, they also claim that for RA Bill No. 15 dated 06.07.2005, they have completed the work on 10.05.2005, that is Before signing of work contract on 16.05.2005. How could it possible to start executing work and completing part of work before signing of contract? No work could have been done on 10.05.2005 when the work order itself was signed on 16.05.2005. 5. We have carefully considered the submissions made by both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the work-order in question was subcontracted to M/s S. R. Construction, the said assessee could not have completed the work before it was completed by M/s S. R. Construction. I have also compared the Bill wise amount as shown in the R. A. Bills listed in the Table at para 2 of the show cause notice. I find that in the R. A. Bills issued by M/s Aryavart the amount is more than the amount in R. A. Bilis issued by M/S S.R. Construction which clearly evidences that the services got completed only on the dates on which the subcontractor issued the R. A. Bills. I also observe that the said assessee neither in their written submissions nor during the course of the personal hearing produced any evidence to prove that the said services were prov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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