2018 (4) TMI 539

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndent did not produce the documentary evidence in support to show that the amount pertains to sale of liquor. The Commissioner  (Appeals) after appreciating the facts held that the documents were produced and set aside the demands. Hence the present appeal. 2. Shri Vivek Dwivedi, ld. Assistant Commissioner, AR appearing for the revenue submits that the Commissioner (Appeals) did not appreciate the fact that the Respondent did not submit all the documents proving sale of liquor. He also submits that the small amount of service tax has not been paid on rent. He supports the adjudication order. 3. Shri Hemant Rajandekar, Ld. CA appearing for the revenue submits that as apparent from the Commissioner (Appeals) order the documentary evide....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cuments were audited by the statutory auditor of the club as required under existing laws. Similarly, as contended by the appellant true copy of 50 invoices were submitted along with copy of cash book, wherein such invoices were recorded and copy of ledger where such daily totals of cash book was posted were also submitted. The Respondent-lower authority should have taken cognizance of these documents. By not taking these documents into cognizance and denying their existence, I find that the lower authority has tried to undermine the very existence of two statutes, the MVAT Act and the Societies Registration Act. The rejection of the audited income & expenditure account which reflects the appellant's income representing sale of liquor a....