2018 (9) TMI 129

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....ve (DR) - for the Respondent. ORDER Per. Rachna Gupta :- This appeal has been directed against the order of Commissioner (Appeals) bearing No. 226 (RDN)ST/JPR-II/2012 dated 22/01/2013. 2. The fact of the matter relevant for the purpose is that the appellant has been engaged in providing services under the category of club or association and mandap keeper and stands registered for the same. H....

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....009. Resulting a demand vide the show cause notice dated 20th February 2010 was raised. The said demand was confirmed by order-in-original No. 95/ST/JP-II/2011-JC dated 30/08/2011 alongwith the proportionate interest and the penalty. The order has been upheld by the impugned order. Hence, the present appeal. 3. We have heard Ms. Rinki Arora, learned Counsel for the appellant and Shri Sanjay Jain,....

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....s it was the duty of the appellant to produce the relevant document at the appropriate stage. The document evidencing the sale is the utmost mandate even as per circular relied upon by the appellant. The learned DR submits that appeal therefore be dismissed. 6. After hearing both the parties and perusing the record we observe that the Commissioner (Appeals) in para 12 of his findings has reproduc....

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....antages for a subscription or any other amount. Facilities or advantages are provided to members in return for a subscription or other consideration. The scope of the term any other amount is the amount paid by members, apart from membership fee or recurring subscription fee, such as amounts paid for provisions of services to the guests of a member, amount paid for get-togethers and functions char....