Club food and beverage receipts require documentary proof; taxability remanded for fresh adjudication after invoice verification.

Amounts collected by a club from members for food and beverages were not conclusively taxable where VAT had been paid, but exemption from tax depended on production of documentary proof supporting the sale. Because the invoices had not been placed before the original adjudicating authority, the existing findings could not be sustained without verification of those documents. The dispute was therefore remanded for fresh adjudication, with directions to consider the invoices and other supporting evidence if produced by the appellant.

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Issues: Whether the demand could be sustained in respect of amounts collected by a club from its members towards sale of food and beverages when VAT had been paid and the supporting invoices were not considered at the earlier stages, and whether the matter required remand for fresh adjudication.

Analysis: The available record showed acknowledgement by the department that VAT had been paid on the impugned sale of food and beverages. The departmental clarification relied upon also indicated that amounts charged by a club to its members for sale of food or beverages would not be taxable if documents evidencing such sale were available. Since such documentary proof was mandatory for availing the benefit, and the appellant had not produced the invoices before the original adjudicating authority, the existing findings could not be conclusively sustained without verification of those documents.

Conclusion: The matter was required to be remanded to the original adjudicating authority for fresh decision after considering the invoices and other supporting documents, if produced by the appellant.

Final Conclusion: The appeal succeeded to the extent of remand, and the dispute on taxability was left for reconsideration on the basis of documentary evidence.

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