2016 (11) TMI 586

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....ng authority confirmed the demand on the ground that the appellant has not produced any documentary evidences to prove that there is sale of liquor in terms of para 10.5 of Board Circular dated 27/7/2005. Being aggrieved by the Order-in-Original dated 9/5/2011 appellant filed appeal before Commissioner(Appeals) which was partly allowed therefore revenue filed this appeal in respect of demand dropped on sale of liquor. 2. Shri. M.P. Damle, Ld. Asstt. Commissioner(A.R.) appearing on behalf the appellant Revenue reiterates the grounds of appeal and submits that as per the original order ample opportunities were given to the appellant for producing the documentary evidences to establish the sale of liquor. Even the verification was done throug....

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....be got verified by deputing any officer. The Respondent has not taken cognizance of their plea and confirmed the demand. The appellant ahs produced sample copies of the liquor sale bills for the period from 2005-06 to 2009-10 alongwith ledger and general income expenditure account duly signed by their Chartered Account and VAT statement submitted to Sales Tax department before me. I find that the appellant is issuing bills for sale of liquor to their members and there was income from sale of liquor shown in their income expenditure account they have also paid VAT on this sale. As the appellant has produced documentary evidence of income from sale of liquor, the value of this sale is not includable in assessable value of taxable service as p....