2014 (9) TMI 386

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....nce Act, 1994 against the appellant, M/s. Khadi & Village Industries Commission, Vile Parle, Mumbai (KVIC in short). Aggrieved of the same, the appellant is before us. 2. The learned Consultant appearing for the appellant submits that the appellant purchases various goods, such as, khadi, soap and detergents, etc. from various units situated in villages. These goods are purchased in bulk from village industries and sold by the appellants through their retail outlets. The appellant also sells these goods to various public sector undertaking. As regards the supplies made by the appellant to PSUs, once the orders are procured from the PSUs, they are placed on the industrial units who are asked to supply the goods directly to the PSUs. However....

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.... activity undertaken by the appellant does not come under any taxable service at all and hence, the impugned demand is unsustainable in law. 2.2 It is further submitted that the appellant was unable to produce documentary evidence in support of their contention that the activity undertaken by them was nothing but trading before the adjudicating authority, by way of purchase and sales bills in respect of transactions undertaken by the appellant. If given an opportunity, all these evidences could be placed before the adjudicating authority for reconsideration of the matter. Accordingly, it is pleaded that the matter be remanded back to the adjudicating authority. 3. The learned Additional Commissioner (AR) appearing for the Revenue on the o....