from the final bill no.1 dated 06.05.2014 for Rs.8,74,01,930/- which position is confirmed by the corresponding payment advice no. 51404145 dated 22.07.2014 (page nos. 416 to 420 of Vol. IV). The related S. Nos. 20, 23, 36, 39, 47, 54 & 63 of the Annexure – A3 and S. No. 17 of Annexure – A4 to the Show Cause Notice reveal that tax liabilities were created on the advances as well as on the total gross value of the final bill leading to a double demand of Rs.82,19,400/-. In the above fashion, ADHOC mining local payments amounting to Rs.6,00,00,000/- were received during the year 2015-16 @ Rs.1 crore per month as seen from the payment advices (page nos. 422 to 432 of Vol. IV). Tax liability of Rs.80,72,000/was created on the said amounts against S. Nos. 3, 8, 17, 20, 25 & 35 of Annexure – A5. The Appellant raised final invoice no. 70 dated 09.11.2015 with description ‘mining local payment for Apr, 2015 to Sep, 2015’ for Rs.6 crores. The said invoice and the related payment advice (pages 436 & 441 of Vol. IV) indicates adjustment of the above advance and only service tax component was paid to the appellant since the same was not paid at the time of receipt of the above cited advances. The related S. No. 45 of the said Annexure however created tax liability of Rs.84 lakhs without taking the fact of adjustment of the above said advances in the said final invoice into consideration resulting in a double demand of Rs.84 lakhs.
