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2015 (10) TMI 1737 - BOMBAY HIGH COURT

2015 (10) TMI 1737 - BOMBAY HIGH COURT - 2015 (40) S.T.R. 871 (Bom.) - Valuation - Mandap Keeper service - Whether Tribunal was right in holding that no evidence was produced by Appellant regarding quantum of room rent treating 80% of the consolidated charges collected as room rent and that entire consideration received by Appellant was towards banquet hall and liable to service tax under Mandap Keeper Service? - Held That:- Opportunity to produce evidence could have been given by Tribunal durin .....

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ve perused the order passed by the Tribunal dated 2nd May, 2014. 2) The Tribunal has dismissed the Appeal of the Assessee before us on the ground that the Assessee did not produce the relevant and necessary evidence. The reference to that evidence is made in paras 5 and 6 of the Tribunal's order. 3) Mr. Shah appearing in support of this Appeal would submit that the demand is raised on the footing that the Appellant provided Mandap Keeper service. The understanding of the Revenue is fallaciou .....

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the Appellant to produce evidence in the form of the Chartered Accountant's certificate or otherwise, the Assessee was not in a position to satisfy the Revenue that the present case is similar, is the submission of Mr. Shah. 5) Mr. Jetly, on the other hand, submits that pure findings of fact and on the footing that there is lack of evidence have been rendered and these findings do not raise any substantial question of law. The Appeal is devoid of merits and therefore must be dismissed. 6) We .....

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rent by way of producing bills etc. 7) If the Tribunal was of the opinion that such an evidence has not been produced before the adjudicating authority, but a request was made to allow production thereof, then, either the Tribunal should have allowed the production of such evidence, which is material and relevant before it or should have sent the matter back. Either way, the Tribunal has adequate powers and to render justice or to prevent miscarriage of justice. 8) In the circumstances, we are o .....

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