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2016 (11) TMI 586 - AT - Service TaxDemand - sale of liquor in terms of para 10.5 of Board Circular dated 27/7/2005 - Held that: - I find that sale figure was taken from the balance sheet and VAT payment documents and they have also submitted some sample invoices towards sale of liquor and Ld. Commissioner(Appeals) considering all these evidences with C.A. certificate came to the conclusion that there is indeed the sale of liquor which according to para 10.5 of Board Circular 27/7/2005. For dropping of demand the Commissioner(Appeals) has considered sufficient evidences such as sale bills, balance sheet, C.A. certificate and VAT statements submitted to the Sales Tax Department therefore I am of the view that Ld. Commissioner (Appeals) has applied his mind rightly in dropping demand after establishing that there is sale of liquor and no service tax can be demanded on such sale. Therefore I do not find any infirmity in the Ld. Commissioner’s(Appeals) order which is therefore upheld. Revenue’s appeal is dismissed
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