As MaxWong said, while solving the integral it does not matter which structure you use. But for convenience, it is better to make it look like [imath]e^{-(s - a)t}[/imath] for two reasons. The first reason is that the transformation answer will involve the expression [imath](s - a)[/imath] rather than [imath](a - s)[/imath]. The second reason is that it is some kind of a reminder to tell you that [imath]s > a[/imath].
Another way to see this is to look at this function, [imath]e^{-at}[/imath]. The convenient structure will be [imath]e^{-(s + a)t}[/imath] because the answer is [imath]\displaystyle \frac{1}{s + a}[/imath] which involves the expression [imath](s + a)[/imath].